https://www.taxtmi.com/caselaws?id=393061 Offences under Section 104 of the Customs Act are non-bailable only when they fall within the specific categories in Section 104(6), including duty evasion above fifty lakh rupees, notified prohibited goods, undeclared goods above one crore rupees in market value, or fraudulent drawback or exemption claims above fifty lakh rupees. Where those conditions are not shown, Section 104(7) treats the offence as bailable. On the stated facts, the recovered gold did not meet the statutory value threshold and there was no material showing notified prohibited goods, requisite duty evasion, or covered fraud. Bail could not be refused on investigative discretion alone, and the offence was bailable. en-us Thu, 27 Feb 2020 00:00:00 +0530 Tue, 10 Nov 2020 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393061 Offences under Section 104 of the Customs Act are non-bailable only when they fall within the specific categories in Section 104(6), including duty evasion above fifty lakh rupees, notified prohibited goods, undeclared goods above one crore rupees in market value, or fraudulent drawback or exemption claims above fifty lakh rupees. Where those conditions are not shown, Section 104(7) treats the offence as bailable. On the stated facts, the recovered gold did not meet the statutory value threshold and there was no material showing notified prohibited goods, requisite duty evasion, or covered fraud. Bail could not be refused on investigative discretion alone, and the offence was bailable. Case-Laws Customs Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393061