Cognizability of customs offences governs arrest, custody powers and non bailable treatment for serious evasion and prohibited goods cases. Customs officers authorised by the Commissioner may arrest persons believed to have committed specified customs offences, must inform them of the grounds, and produce them promptly before a magistrate. Such officers have the same powers regarding release and bail as an officer in charge under the Code of Criminal Procedure. The Act designates certain serious offences relating to prohibited goods, significant duty evasion, fraudulent drawback or instrument misuse as cognizable and, in defined cases, non bailable, while other offences remain non cognizable or bailable as provided.