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832 EXCISE LAW TIMES [ Vol. 372

or Section 136, he may arrest such person and shall, as soon as may be, in-
form him of the grounds for such arrest.
(2) Every person arrested under sub-section (1) shall, without unneces-
sary delay, be taken to a magistrate.
(3) Where an officer of customs has arrested any person under sub-
section (1), he shall, for the purpose of the 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, 1898 (5 of 1898).
(4) Notwithstanding anything contained in the Code of Criminal Proce-
dure, 1973 (2 of 1974), any offence relating to —
(a) prohibited goods; or
(b) evasion or attempted evasion of duty exceeding fifty lakh ru-
pees, 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 Proce-
dure, 1973 (2 of 1974), an offence punishable under Section 135 relat-
ing to -
(a) evasion or attempted evasion of duty exceeding fifty lakh ru-
pees; or
(b) prohibited goods notified under Section 11 which are also no-
tified 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.”
9. Sub-section (4) of Section 104 mandates that any offence relating to
prohibited goods or evasion or attempted evasion of duty exceeding fifty lakh
rupees shall be cognizable, notwithstanding anything contained in Code of Crim-
inal Procedure. Sub-section (5) provides that save as otherwise provided in sub-
section (4) all other offences under the Act shall be non-cognizable. Sub-section
(6) which starts with a non obstante clause, provides that offences punishable un-
der 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 ru-
pees; or (d) fraudulently availing of or attempt to avail of drawback or any ex-
emption from duty provided under this Act, if the amount of drawback or ex-
emption from duty exceeds fifty lakh rupees, shall be non-bailable. Sub-section

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