https://www.taxtmi.com/caselaws?id=386542 Section 104(6)(b) of the Customs Act applies only where prohibited goods are notified both under section 11 and under section 135(1)(i)(c); absent such dual notification, the offence remains bailable under section 104(7). Continued custody in a bailable offence was treated as a breach of personal liberty, so writ jurisdiction was available to secure release on bail despite any alternate remedy. The Court also held that compounding under section 137(3) may be considered at any stage and is not barred by the absence of a show cause notice or completed adjudication; the competent authority must decide the request in accordance with law. en-us Fri, 27 Sep 2019 00:00:00 +0530 Sat, 11 Jan 2020 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386542 Section 104(6)(b) of the Customs Act applies only where prohibited goods are notified both under section 11 and under section 135(1)(i)(c); absent such dual notification, the offence remains bailable under section 104(7). Continued custody in a bailable offence was treated as a breach of personal liberty, so writ jurisdiction was available to secure release on bail despite any alternate remedy. The Court also held that compounding under section 137(3) may be considered at any stage and is not barred by the absence of a show cause notice or completed adjudication; the competent authority must decide the request in accordance with law. Case-Laws Customs Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386542