Power to arrest. –

SECTION 104. 

¹[(1) If an officer of customs empowered in this behalf by general or special order of the ²[Principal Commissioner of Customs or Commissioner of Customs] has reason to believe that any person in India or within the Indian customs waters has committed an offence punishable under section 132 or section 133 or section 135 or section 135A or section 136, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest.]

(2)   Every person arrested under sub-section (1) shall, without unnecessary 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 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 ³[Code of Criminal Procedure, 1898 (5 of 1898)]. 

⁴[(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.

⁴(5) Save as otherwise provided in sub-section (4), all other offences under the Act shall be non-cognizable.]

⁵[(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, (2 of 1974) an offence punishable under 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 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.

⁶[(7) Save as otherwise provided in sub-section (6), all other offences under this Act shall be bailable.]

Note :-

1. Substituted by Act 29 of 2006, section 24, for sub-section (1) (w.e.f. 13.07.2006). Sub-section (1), before substitution, stood as under:

“(1) If an officer of customs empowered in this behalf by general or special orderof the Commissioner of Customs has reason to believe that any person in India or within the Indian customs waters has been guilty of an offence punishable under section 135, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest.”
2. Substituted (w.e.f. 06.08.2014) for the words “Commissioner of Customs” by section 78 of the Finance (No. 2) Act, 2014 (25 of 2014).

3. Now see the Code of Criminal Procedure, 1973 (2 of 1974).

4. Substituted (w.e.f. 28.05.2012) by section 126 of the Finance Act, 2012 (23 of 2012). Before substitution, stood as under:

“(4) Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (5 of 1898), an offence under this Act shall not be cognizable.”

5. Substituted  by Act 17 of 2013, section 75, for sub-section (6)(w.e.f. 10.05.2013). Earlier sub-section (6) was inserted by Act 23 of 2012, section 126 (w.e.f. 28.05.2012). Sub-section (6), before substitution, by Act 17 of 2013, stood as under:

“(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offences under this Act shall be bailable.”

6. Substituted  by Act 17 of 2013, section 75, for sub-section (6)(w.e.f. 10.05.2013). Earlier sub-section (6) was inserted by Act 23 of 2012, section 126 (w.e.f. 28.05.2012). Sub-section (6), before substitution, by Act 17 of 2013, stood as under:

“(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offences under this Act shall be bailable.”