Cognizability and Bailability - CBEC's Customs Manual 2023 - Customs

..... 14. Cognizability and Bailability: 14.1 Cognizable Offences as per Code of Criminal Procedure, 1973 (2 of 1974) are those offences which are punishable with imprisonment for a term of more than three years. Further, as per Cr.PC, the offences punishable with imprisonment for a term of less than 3 years or with fine are covered in the category of non-cognizable offences. However, Section 104 of Customs Act, 1962 stipulates that notwithstanding anything contained in the Cr.PC any offence relating .....

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Cognizability and Bailability - CBEC s Customs Manual 2023 - Customs

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..... ceeding Rs.50 Lakhs; or (ii) prohibited goods notified under Section 11 of the Customs Act, 1962 which are also notified under Section 135(1)(i)(C) of the Customs Act, 1962; or (iii) import or export of any goods which are not declared as per the provisions of the Customs Act, 1962 and the market price of which exceeds Rs.1 Crore; or (iv) fraudulently availing of or attempt to avail of drawback or any exemption from duty, if the amount of drawback or exemption from duty exceeds Rs.50 Lakhs. [to .....

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Cognizability and Bailability - CBEC s Customs Manual 2023 - Customs

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