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of <h1>Amendment to Customs Act: Offences over 50 lakh are now cognizable, but all remain bailable under new Section 104.</h1> Section 104 of the Customs Act has been amended to replace sub-section (4) with new provisions. Offences involving prohibited goods or duty evasion exceeding fifty lakh rupees are now classified as cognizable, meaning they can be investigated without a warrant. All other offences under the Act remain non-cognizable. Additionally, despite the provisions of the Code of Criminal Procedure, 1973, all offences under the Customs Act are deemed bailable.
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