Section 2
[9A. Certain offences to be non-cognizable . — 3 [(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), offences under Section 9, except the offences referred to in subsection (1A), shall be non-cognizable within the meaning of that Code.
2 [9A. Certain offences to be non-cognizable . — 3 [(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), offences under Section 9, except the offences referred to in subsection (1A), shall be non-cognizable within the meaning of that Code.
(1A) The offences relating to excisable goods where the duty leviable thereon under this Act exceeds fifty lakh rupees and punishable under clause (b) or clause (bbbb) of sub-section (1) of Section 9, shall be cognizable and non-bailable.]