(1) If any person produced pursuant to Sub-section (3) of Section 40 is found to be an offender based on the evidence available for the time being, the Customs Officer may release such person on bail which includes the amount for imprisonment and fine that can be imposed on such person pursuant to this Act and the amount equal to the amount in controversy where such amount is also to be recovered on the condition that such person shall make presence at the prescribed place and time.
(2) Any person who fails to furnish the bail demanded pursuant to Sub-section (1) shall be held in detention until such bail is furnished to the Customs Office.
(3) Notwithstanding anything contained in Sub-section (1), if there is a ground that such person may destroy evidence if he or she is released on bail, the Customs Officer may forward action by holding such person in detention, by assigning the reason for the same.
(4) Notwithstanding anything contained in Sub-section (2) or
(3), such person shall not be held in detention for a term that exceeds the maximum term of punishment that can be imposed on such person pursuant to this Act.
(5) While taking bail for punishment pursuant to Sub-section (1), it shall be taken by fifty rupees for one day of imprisonment.