Cognizability and Bailability

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..... an 3 years or with fine are covered in the category of non-cognizable offences. However, sub-section (4) of section 104 of the Customs Act, 1962 states that, notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), any offence relating to (a) prohibited goods; or (b) evasion or attempted evasion of duty exceeding fifty lakh rupees,. or (c) fraudulently availing .....

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..... the Act shall be bailable as per Section 104(7) of the Customs Act. The following categories of offences shall be non-bailable: i) evasion or attempted evasion of duty exceeding Rs.50 Lakhs; or ii) prohibited goods notified under Section 11 of the Customs Act, 1962 which are also notified under Section 135(1)(i)(C) of the Customs Act, 1962; or iii) import or export of any goods which are not .....

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