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    <title>Cognizability and Bailability</title>
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    <description>Cognizable offences under the Customs Act include offences relating to prohibited goods and offences involving evasion or attempted evasion of duty above the statutory threshold; other offences are non cognizable. Non bailable categories comprise large scale duty evasion, prohibited goods notified under the Act, import/export of undeclared goods above the market value benchmark, and fraudulent claims of drawback or duty exemptions exceeding the specified limit; all other customs offences are bailable.</description>
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      <description>Cognizable offences under the Customs Act include offences relating to prohibited goods and offences involving evasion or attempted evasion of duty above the statutory threshold; other offences are non cognizable. Non bailable categories comprise large scale duty evasion, prohibited goods notified under the Act, import/export of undeclared goods above the market value benchmark, and fraudulent claims of drawback or duty exemptions exceeding the specified limit; all other customs offences are bailable.</description>
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