Non-bailable offences: substantial duty involvement in excise triggers cognizable non-bailable treatment and strict arrest safeguards. Offences of duty evasion and wrongful utilisation of duty credit are cognizable and non-bailable where duty on excisable goods exceeds fifty lakh rupees; all other section 9 offences are non-cognizable and bailable. Arrest may be made only after determining the correct clause of section 9(1) and duty quantum, with arrested persons informed of grounds and produced before a magistrate within 24 hours. Arrest decisions require careful assessment of mens rea, evidence, risk of tampering, and may require Commissioner or Chief Commissioner approval as specified.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non-bailable offences: substantial duty involvement in excise triggers cognizable non-bailable treatment and strict arrest safeguards.
Offences of duty evasion and wrongful utilisation of duty credit are cognizable and non-bailable where duty on excisable goods exceeds fifty lakh rupees; all other section 9 offences are non-cognizable and bailable. Arrest may be made only after determining the correct clause of section 9(1) and duty quantum, with arrested persons informed of grounds and produced before a magistrate within 24 hours. Arrest decisions require careful assessment of mens rea, evidence, risk of tampering, and may require Commissioner or Chief Commissioner approval as specified.
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