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of <h1>Amendments to Section 104 of the Customs Act: Expanded Arrest Powers, New Cognizable Offenses, and Non-Bailable Fraudulent Activities</h1> Clause 72 of the Finance (No. 2) Bill, 2019 proposes amendments to section 104 of the Customs Act. It removes the geographical limitation in sub-section (1), allowing customs officers to arrest individuals for offenses committed outside India or its customs waters. Sub-section (4) is amended to add clauses (c) and (d), making certain fraudulent activities cognizable offenses, specifically those involving drawbacks or exemptions exceeding fifty lakh rupees. Sub-section (6) introduces clause (e), categorizing certain fraudulent activities as non-bailable. An Explanation is added to clarify the term 'instrument' as used in the section.
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