Cognizability of excise offences - certain high-duty specified offences now cognizable and non-bailable under amended section 9A. The amendment makes offences under the central excise provision generally non-cognizable under the Code of Criminal Procedure, while creating an exception: offences relating to excisable goods where the duty leviable exceeds the prescribed monetary threshold and which fall within the specified penal clauses are declared cognizable and non-bailable. This establishes a two-tier treatment distinguishing routine excise offences from high-duty, specified-category offences for purposes of arrest, investigation and bail.
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Cognizability of excise offences - certain high-duty specified offences now cognizable and non-bailable under amended section 9A.
The amendment makes offences under the central excise provision generally non-cognizable under the Code of Criminal Procedure, while creating an exception: offences relating to excisable goods where the duty leviable exceeds the prescribed monetary threshold and which fall within the specified penal clauses are declared cognizable and non-bailable. This establishes a two-tier treatment distinguishing routine excise offences from high-duty, specified-category offences for purposes of arrest, investigation and bail.
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