Cognizability and bailability: certain customs offences involving prohibited goods or significant duty evasion are cognizable and non-bailable. Cognizable offences under the Customs Act include offences relating to prohibited goods and offences involving evasion or attempted evasion of duty above the statutory threshold; other offences are non cognizable. Non bailable categories comprise large scale duty evasion, prohibited goods notified under the Act, import/export of undeclared goods above the market value benchmark, and fraudulent claims of drawback or duty exemptions exceeding the specified limit; all other customs offences are bailable.