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of <h1>New Section 104A in Customs Act: Strict Bail Rules for Section 135 Offences, Requires Prosecutor's Input and Magistrate's Approval.</h1> Clause 121 of the Finance Bill, 2012 proposes the insertion of section 104A into the Customs Act. This section stipulates that for offences under section 135 punishable by three years or more of imprisonment, bail cannot be granted without giving the public prosecutor a chance to oppose. If opposed, the Magistrate must be convinced of the accused's innocence and low risk of reoffending. Exceptions allowing bail include individuals under eighteen, women, or those who are sick or infirm, if the Magistrate permits. Additionally, police investigations into such offences require specific authorization from the Central Government.
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