https://www.taxtmi.com/article/detailed?id=1833 Offences under the Customs Act and Central Excise Act are to be treated as non-cognizable and bailable, so an arrested person who offers bail must be released; this aligns with protection of personal liberty under Article 21 and the statutory recovery-focused purpose of these laws, limits authorities from overriding procedural safeguards in the Code of Criminal Procedure, and cautions against coercive enforcement practices that cause harassment while acknowledging exceptions for serious threats to national economic security. en-us Mon, 30 Jul 2012 06:34:40 +0530 Mon, 30 Jul 2012 06:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1833 Offences under the Customs Act and Central Excise Act are to be treated as non-cognizable and bailable, so an arrested person who offers bail must be released; this aligns with protection of personal liberty under Article 21 and the statutory recovery-focused purpose of these laws, limits authorities from overriding procedural safeguards in the Code of Criminal Procedure, and cautions against coercive enforcement practices that cause harassment while acknowledging exceptions for serious threats to national economic security. Articles Central Excise Mon, 30 Jul 2012 06:34:40 +0530 https://www.taxtmi.com/article/detailed?id=1833