SECTION 122. Adjudication of confiscations and penalties. 

 

CUSTOMS ACT 1962
 


 
SECTION 122. Adjudication of confiscations and penalties.

 

 In every case under this Chapter in which anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged, -
(a)without limit, by a Commissioner of Customs or a Joint Commissioner of Customs;
(b) where the value of the goods liable to confiscation does not exceed two lakhs rupees, by an Assistant Commissioner of Customs or Deputy Commissioner of Customs;

( c)where the value of the goods liable to confiscation does not exceed ten thousand rupees, by a Gazetted Officer of Customs lower in rank than an Assistant Commissioner of Customs