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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.
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 under customs law depends on specified serious offences, triggering police investigation powers and non-bailable treatment.</h1> 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.
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