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    <title>Amendment of section 104</title>
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    <description>Amendment substitutes sub-section (6) of section 104 to make specified offences under section 135 non-bailable notwithstanding the Code of Criminal Procedure, including significant duty evasion, prohibited goods within a designated sub-category, import or export of undeclared high-value goods, and fraudulent claim of drawback or duty exemption above a threshold; it further provides that all other offences under the Customs Act shall be bailable.</description>
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      <description>Amendment substitutes sub-section (6) of section 104 to make specified offences under section 135 non-bailable notwithstanding the Code of Criminal Procedure, including significant duty evasion, prohibited goods within a designated sub-category, import or export of undeclared high-value goods, and fraudulent claim of drawback or duty exemption above a threshold; it further provides that all other offences under the Customs Act shall be bailable.</description>
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