[9-A. Certain offences to be non-cognizable. 72[(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), offences under Section 9, except the offences referred to in sub-section (1-A), shall be non-cognizable within the meaning of that Code.
(1-A) 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.]