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of <h1>Finance Bill 2012 Amends Customs Act Section 104, Grants Customs Officers Police-Like Bail Powers for Certain Offences</h1> Clause 120 of the Finance Bill, 2012 proposes amendments to section 104 of the Customs Act by substituting sub-sections (3) and (4) with new sub-sections (3) to (6). The changes grant customs officers the same powers as police officers for releasing individuals on bail for certain offences. Offences under the Act, except those punishable by three or more years under section 135, are deemed bailable and non-cognizable. Conversely, offences punishable by three or more years under section 135 are classified as cognizable. These amendments become effective upon presidential assent.
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