Amendment of section 104
65. In section 104 of the Customs Act, for sub-section (6), the following sub-sections shall be substituted, namely:—
“(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 evasion of duty exceeding fifty lakh rupees; or
(b) prohibited goods notified under section 11 which are also notified under sub-clause (C) of clause (i) of sub-section (1) of section 135; or
(c) import or export of any goods which have not been declared in accordance with the provisions of this Act and the market price of which exceeds one crore rupees; or
(d) fraudulently availing of or attempt to avail of drawback or any exemption from duty provided under this Act, if the amount of drawback or exemption from duty exceeds fifty lakh rupees, shall be non-bailable.
(7) Save as otherwise provided in sub-section (6), all other offences under this Act shall be bailable.”.
Notes on Clauses:
Clause 65 of the Bill seeks to substitute sub-section (6) of section 104 of the Customs Act with new sub-sections (6) and (7) so as to provide that notwithstanding anything contained in the Code of Criminal Procedure, 1973, an offence under section 135 and relating to evasion or attempted evasion of duty exceeding fifty lakh rupees, or prohibited goods notified under section 11 which are also notified under sub-clause (C) of clause (i) of subsection (1) of section 135, or import or export of any goods which have not been declared in accordance with the provisions of the Act and the market price of which exceeds one crore rupees, or fraudulently availing of or attempt to avail of drawback or any exemption from duty provided under the Act, if the amount of drawback or exemption from duty exceeds fifty lakh rupees, shall be non-bailable and also to provide that all other offences under the Act shall be bailable.
