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        Bills

        Clause 120 - Amendment of section 104.

        Finance Bill, 2012
        Chapter IV - Part 1
        Indirect Taxes - Customs

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        Bailability of customs offences clarified: most customs offences are bailable while serious offences remain cognizable. Amendment substitutes section 104 to grant customs officers, when arresting a person for non serious offences, the same powers as a police station officer in charge for release and bail; it makes all customs offences bailable and non cognizable except specified serious offences, which remain cognizable, and provides that these rules apply notwithstanding the Code of Criminal Procedure, effective on assent.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Bailability of customs offences clarified: most customs offences are bailable while serious offences remain cognizable.

                                Amendment substitutes section 104 to grant customs officers, when arresting a person for non serious offences, the same powers as a police station officer in charge for release and bail; it makes all customs offences bailable and non cognizable except specified serious offences, which remain cognizable, and provides that these rules apply notwithstanding the Code of Criminal Procedure, effective on assent.


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