Ani Technologies Private Limited vs State Of Karnataka on 20 December, 2021
where the offence
under Section 63 of the Act was held to be
cognizable and non-bailable; and a judgment of the
Kerala High Court in C.K. Boban v. Union of India,
2005 Crl. L.J. 2801 where the offence under
Section 135(1)(ii) of the Customs Act, 1962 (the
Act of 1962) was held to be non-bailable.