Cognizability under customs law depends on specified serious offences, triggering police investigation powers and non-bailable treatment. Section 104 of the Customs Act designates certain customs offences as cognizable - offences concerning prohibited goods; evasion or attempted evasion of duty beyond a specified monetary threshold; fraudulent availing or attempted availing of drawback or exemptions beyond that threshold; and fraudulently obtaining and using instruments where duty relatable to such use exceeds the threshold - while other customs offences are non cognizable. Section 104(6) lists corresponding categories of non bailable offences, and Section 104(7) provides that offences not in those categories are bailable.