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            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.

            <h1>Cognizability and bailability: certain customs offences involving prohibited goods or significant duty evasion are cognizable and non-bailable.</h1> 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.

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