Offence and age [Section 9E]:

Section 9E of the act makes it clear that the provisions of section 562 of the Code of Criminal Procedure, 1989 (section 360 of the new code) shall not be applicable unless the person is under eighteen years of age. Section 360 of the Code of Criminal Procedure allows the court to relax the rigours in certain circumstances for persons below 21 years. Instead of sentencing him, an option is given to prove good conduct and behaviour. However, in central excise cases, only persons below 18 years of age can take shelter under this provision of the code. Moreover, as per section 9E, this provision will form a special circumstance wherein the court under section 9(3) can take cognisance of the fact that the person is below 18 years of age and sentence him to a lesser term of imprisonment or not to sentence him at all.