Ms. H.N. Devani, J.—The key question that arises for consideration in this writ petition is as to whether the authorities under the Central Excise Act, 1944 (hereinafter referred to as ‘the Act’) have the power to arrest a person under Section 13 of the Act without a warrant and without filing an FIR or lodging a complaint before a Court of competent jurisdiction.

2. The petitioner - M/s. Bhavin Impex Private Limited, a 100% EOU (Export Oriented Unit) is engaged in the manufacture of brass sanitary fittings, brass bolts, nuts, screws etc. classifiable under various chapters of the Central Excise Tariff Act, 1985, out of imported raw materials viz. mix brass scrap/mix brass scrap with iron attachment and other impurities etc. procured free of import duty under the relevant notifications under the Customs Act read with the provisions of the Foreign Trade Policy and as per the procedures laid down under the Scheme for Export Oriented Units. Pursuant to the intelligence received by the Central Excise Department that the petitioner was indulging in diversion of brass scrap imported duty-free under the 100% Export Oriented Unit (EOU) Scheme in the local market without payment of a