Customs Act : Adjudication of confiscations and penalties. Indian Bare Acts :

Customs Act,1962

Act No : 52

Section : Adjudication of confiscations and penalties.

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 of or penalty may be adjudged,- (a) without limit, by a [Collector of Customs] or a [Deputy Collector of Customs;] 2["(b) where the value of the goods liable to confiscation does not exceed [ fifty thousand]4, rupees by an [Assistant collector of Customs."] (c) where the value of the goods liable to confiscation does not exceed two thousand five hundred rupees, by a gazetted officer of customs lower in rank than an [Assistant Collector of Customs.]