Section 126 - Amendment of section 104 - Finance Act, 2012

Amendment of section 104. 126. In section 104 of the Customs Act, for sub (4), the following sub-sections shall be substituted, namely: "(4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, any offence relating to- (a) Prohibited goods; or (b) evasion or attempted evasion of duty exceeding fifty lakh rupees, shall be cognizable. (5) Save as otherwise provided in sub-section (4), all other offences under the Act shall ne non-cognizable. (6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under the Act shall be bailable.