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A162 EXCISE LAW TIMES [ Vol. 372

(d) fraudulently obtaining an instrument for the purposes of this
Act or the Foreign Trade (Development and Regulation) Act,
1992, and such instrument is utilised under this Act, where
duty relatable to such utilisation of instrument exceeds fifty
lakh rupees, shall be cognizable.
(5) Save as otherwise provided in sub-section (4), all other offences
under the Act shall be non-cognizable.
(6) Notwithstanding anything contained in the Code of Criminal
Procedure, 1973 (2 of 1974), an offence punishable under section 135 relat-
ing to — (Non-bailable offences)
(a) evasion or attempted evasion of duty exceeding fifty lakh
rupees; or
(b) smuggling of 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 of concealed 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; or
(e) fraudulently obtaining an instrument for the purposes of
this Act or the Foreign Trade (Development and Regulation) Act, 1992,
and such instrument is utilised under this Act, where duty relatable to
such utilisation of instrument exceeds fifty lakh rupees, shall be non-
bailable.
(7) Save as otherwise provided in sub-section (6), all other of-
fences under this Act shall be bailable.
The officers are under instructions to make arrest in bailable offences only in ex-
ceptional situations that may include :-
(a) Baggage cases – Outright smuggling of high value goods such as
gold, silver, restricted or prohibited items or goods notified under
Section 123 or foreign currency where the value of the offending
goods exceeds ` 20 lakh.
(b) Appraising cases (relating to trade goods) involving wilful mis-
declaration in description of goods/concealment of goods/goods
notified under Section 123 where the CIF value of the offending
goods exceeds ` 2 crores.
(c) Fraudulent drawback cases where the amount of drawback is ` 1
crore or more.
(d) In cases related to exportation of trade goods (i.e. appraising cases)
involving (i) wilful misdeclaration in value/description; (ii) con-
cealment of restricted goods or goods notified under Section 11 of
the Customs Act, 1962, where FOB value of the offending goods is
` 2 crores or more.
(e) The above criteria of value mentioned would not apply in cases in-
volving offences relating to FICN, arms, ammunitions and explo-

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