- In section 104 of the Customs Act, for sub-section (4), the following subsections shall be substituted, namely: -"(4) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2 of 1974). any offence relating to -(a)prohibited goods; or(b)evasion or attempted evasion of duty exceeding 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). all offences under the Act shall be bailable.".
