Singapore legislation
Section 83E
Section 83E
Arrest of persons
(1)
The Comptroller, a specially authorised officer or a specially authorised customs officer (called in this section and sections 83F, 83G and 83H an arresting officer) may arrest without warrant any person whom the arresting officer reasonably believes —
is committing or attempting to commit, or employing or aiding any person to commit, or is abetting the commission of, any offence under section 62 or 63 in connection with any refund sought or obtained pursuant to regulations made under section 25;
has in the person’s possession any goods —
used or intended to be used by any person to obtain any refund pursuant to regulations made under section 25, in circumstances that constituted or would constitute an offence under section 62 or 63; or
that may aid in any investigation or prosecution in connection with such offence; or
has committed an offence under section 62 or 63 in connection with any refund sought or obtained pursuant to regulations made under section 25.
(2)
Without affecting subsection (1), an arresting officer (other than a specially authorised customs officer) may arrest without warrant any person whom the arresting officer reasonably believes —
has committed any offence under section 62 or 63; or
is doing any of the following:
destroying or attempting to destroy any document or thing with a view to hindering or obstructing the Comptroller, or an officer of the Inland Revenue Authority of Singapore charged with duties of investigation, in the exercise of his or her powers;
deleting or attempting to delete any information contained in any thing with a view to hindering or obstructing the Comptroller or an officer mentioned in sub‑paragraph (i), in the exercise of his or her powers;
resisting or attempting to resist, without reasonable excuse, the taking of any document or thing by the Comptroller or an officer mentioned in sub‑paragraph (i),being any document, thing or information that may be relevant to an investigation of an offence under this Act, or that may be required as evidence in proceedings for an offence under this Act.
(3)
An arresting officer may search or cause to be searched an arrested person.
(4)
A woman must not be searched except by a woman.
(5)
An arresting officer making an arrest must, without unnecessary delay and subject to subsection (8) and the regulations mentioned in subsection (10), take or send an arrested person before a Magistrate’s Court.
(6)
An arresting officer must not detain in custody an arrested person for a longer period than under the circumstances of the case is reasonable.
(7)
Such period must not exceed 48 hours, excluding the time necessary for the journey from the place of arrest to the Magistrate’s Court.
(8)
An arrested person must not be released except —
on the person’s own bond;
on bail by a Magistrate or an arresting officer; or
under the special order in writing by a Magistrate or an arresting officer.
(9)
If any arrested person escapes, he or she may, at any time afterwards, be arrested in accordance with this section and section 83F.
(10)
The Minister may make regulations under section 86 to provide for —
any matter relating to the release of any person on any bond, bail or special order under subsection (8); and
the arrest of any person with or without warrant by an arresting officer for a breach of the conditions of a bond, bail or special order or other specified circumstances.