TaxTMI 
TaxTMI 
Power to arrest
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.... section 135 or section 135A or section 136, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest. (2) Every person arrested under sub-section (1) shall, without unnecessary delay, be taken to a magistrate. (3) Where an officer of customs has arrested any person under sub-section (1), he shall, for the purpose of releasing such person on bail or other....
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....is utilised under this Act, where duty relatable to such utilisation of instrument exceeds fifty lakh rupees,] (5) Save as otherwise provided in sub-section (4), all other offences under the Act shall ne non-cognizable. 2[(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 135 relating to- (a) evasion or attempted evas....
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.... such utilisation of instrument exceeds fifty lakh rupees,] (7) Save as otherwise provided in sub-section (6), all other offences under this Act shall be bailable.]] 9[Explanation.--For the purposes of this section, the expression "instrument" shall have the same meaning as assigned to it in Explanation 1 to section 28AAA.] ------------------------------------------ Notes:- 1. Substituted vi....