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of <h1>Customs Act Section 104: Customs Officers Granted Arrest Powers for Certain Offenses, With Prompt Magistrate Presentation Required.</h1> Under the Customs Act, 1962, Section 104 grants customs officers, authorized by the Principal Commissioner or Commissioner of Customs, the power to arrest individuals suspected of committing offenses under specified sections. Arrested individuals must be promptly informed of the arrest grounds and taken to a magistrate without unnecessary delay. Customs officers have the same powers as police officers for bail purposes. Certain offenses, such as evasion of duty exceeding fifty lakh rupees or dealing with prohibited goods, are cognizable and non-bailable. Other offenses under the Act are non-cognizable and bailable unless specified otherwise.
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