https://www.taxtmi.com/acts?id=1098 Power of arrest under the Customs Act authorises a duly empowered Customs officer to arrest a person on reason to believe of specified offences, requires prompt communication of arrest grounds and production before a magistrate, and applies police-station powers for bail or related release. Certain serious customs offences involving prohibited goods, duty evasion, fraudulent drawback or exemption claims, and fraudulent use of instruments are cognizable, while the remaining offences are non-cognizable. Section 135 offences meeting specified thresholds or involving listed categories are non-bailable; all others are bailable. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 18 Jun 2026 16:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1098 Power of arrest under the Customs Act authorises a duly empowered Customs officer to arrest a person on reason to believe of specified offences, requires prompt communication of arrest grounds and production before a magistrate, and applies police-station powers for bail or related release. Certain serious customs offences involving prohibited goods, duty evasion, fraudulent drawback or exemption claims, and fraudulent use of instruments are cognizable, while the remaining offences are non-cognizable. Section 135 offences meeting specified thresholds or involving listed categories are non-bailable; all others are bailable. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1098