https://www.taxtmi.com/caselaws?id=205957 The Supreme Court held that offences under the Central Excise Act, 1944 and the Customs Act, 1962 are bailable even though they are declared non-cognizable. The special statutory scheme permits arrest by departmental officers and subsequent forwarding of the arrested person to the police station or Magistrate, where bail may be granted under the procedure made applicable by those Acts. The Code of Criminal Procedure's general classification of bailable offences does not override this special arrangement. As the two enactments are in pari materia on this point, the same construction applies to both. en-us Fri, 30 Sep 2011 00:00:00 +0530 Wed, 20 Aug 2025 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205957 The Supreme Court held that offences under the Central Excise Act, 1944 and the Customs Act, 1962 are bailable even though they are declared non-cognizable. The special statutory scheme permits arrest by departmental officers and subsequent forwarding of the arrested person to the police station or Magistrate, where bail may be granted under the procedure made applicable by those Acts. The Code of Criminal Procedure's general classification of bailable offences does not override this special arrangement. As the two enactments are in pari materia on this point, the same construction applies to both. Case-Laws Central Excise Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205957