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Home Acts & Rules Bill Bills FINANCE BILL, 2012 Chapters List Chapter IV - Part 1 Indirect Taxes - Customs This

Clause 120 - Amendment of section 104. - FINANCE BILL, 2012

FINANCE BILL, 2012
Chapter IV - Part 1
Indirect Taxes - Customs
  • Contents

Amendment of section 104.

     120. In section 104 of the Customs Act, for sub-sections (3) and (4), the following sub-sections shall be substituted, namely:––

          "(3) Where an officer of customs has arrested any person under sub-section (1), for any offence (other than an offence punishable for a term of imprisonment of three years or more under section 135), he shall, for the purpose of releasing such person on bail or otherwise, have the same powers and be subject to the same provisions as the officer-in-charge of a police station has, and is subject to, under the Code of Criminal Procedure, 1973. (2 of 1974.)

           (4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2 of 1974.) all offences under this Act (except an offence punishable for a term of imprisonment of three years or more under section 135) shall be bailable.

           (5) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2 of 1974.) all offences under this Act (except an offence punishable for a term of imprisonment of three years or more under section 135) shall, be non-cognizable.

           (6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2 of 1974.) the offences punishable for a term of imprisonment of three years or more under section 135 shall be cognizable.’’.

 



 

Notes on Clauses:

Clause 120 of the Bill seeks to substitute sub-sections (3) and (4) of section 104 of the Customs Act with new sub-sections (3) to (6).

Sub-section (3) of the aforesaid section provides that where an officer of customs has arrested any person under sub-section (1), for any offence (other than an offence punishable for a term of imprisonment of three years or more under section 135), he shall, for the purpose of releasing such person on bail or otherwise, have the same powers and be subject to the same provisions as the officer-in-charge of a police station has, and is subject to, under the Code of Criminal Procedure, 1973.

Sub-section (4) thereof seeks to provide that notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under this Act (except an offence punishable for a term of imprisonment of three years or more under section 135) shall be be ilable.

Sub-section (5) thereof seeks to provide that notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences under this Act except an offence punishable for a term of imprisonment of three years or more under section 135 shall be non-cognizable.

Sub-section (6) thereof seeks to provide that offence punishable for a term of imprisonment of three years or more under section 135 shall be cognizable.

These amendments will take effect from the date on which this Bill receives the assent of the President.

 
 
 
 

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