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of <h1>Finance Act Update: Sections 90 & 91 Define Offence Cognizance, Arrest Powers, and Bail Procedures Aligned with CrPC.</h1> The amendment to the Finance Act, 1994, introduces Sections 90 and 91, addressing the cognizance of offences and the power to arrest. Section 90 states that offences under clause (ii) of subsection (1) of Section 89 are cognizable, while others are non-cognizable and bailable. Section 91 empowers the Commissioner of Central Excise to authorize arrests for specified offences. Arrests must comply with the Code of Criminal Procedure, requiring that arrested individuals be informed of the grounds and presented before a magistrate within 24 hours. For non-cognizable offences, bail procedures align with police station protocols under the Code.
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