TMI BlogCognizability and BailabilityX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to - (a) Prohibited goods; or (b) Evasion or attempted evasion of duty exceeding fifty lakh rupees shall be cognizable and all other offences under the Act shall be Non-cognizable. However, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpted evasion of duty exceeding 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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