Non-bailability for serious customs offences: specified evasion, prohibited goods and undeclared high-value imports become non-bailable. Amendment substitutes sub-section (6) of section 104 to make specified offences under section 135 non-bailable notwithstanding the Code of Criminal Procedure, including significant duty evasion, prohibited goods within a designated sub-category, import or export of undeclared high-value goods, and fraudulent claim of drawback or duty exemption above a threshold; it further provides that all other offences under the Customs Act shall be bailable.