https://www.taxtmi.com/caselaws?id=172712 Offences under Section 135(1)(ii) of the Customs Act, 1962 were treated as bailable on the facts discussed, because Section 123 of the Customs Act, 1962 did not apply to the alleged smuggling of bonded stores. Once the offence was bailable, Section 50(2) read with Section 436 of the Code of Criminal Procedure, 1973 required release on bail, and the Magistrate had no discretion to refuse bail. The accused was therefore entitled to seek bail before the competent Magistrate. en-us Tue, 06 Mar 2007 00:00:00 +0530 Fri, 28 Aug 2015 10:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172712 Offences under Section 135(1)(ii) of the Customs Act, 1962 were treated as bailable on the facts discussed, because Section 123 of the Customs Act, 1962 did not apply to the alleged smuggling of bonded stores. Once the offence was bailable, Section 50(2) read with Section 436 of the Code of Criminal Procedure, 1973 required release on bail, and the Magistrate had no discretion to refuse bail. The accused was therefore entitled to seek bail before the competent Magistrate. Case-Laws Customs Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172712