The Customs Act, 1962
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 1[Commissioner of Customs] or a 2[Deputy Commissioner of Customs];
3[(b) where the value of goods liable to confiscation does not exceed 4[two lakh] rupees, by an 2[Assistant Commissioner of Customs or Deputy Commissioner of Customs];]
5[(c) where the value of the goods liable to confiscation does not exceed 6[ten thousand] rupees, by a gazetted officer of customs lower in rank than an 2[Assistant Commissioner of Customs or Deputy Commissioner of Customs].]
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1. Subs. by Act 22 of 1995, sec. 50, for “Collector of Customs” (w.e.f. 26-5-1995).
2. Subs. by Act 27 of 1999, sec. 100, for “Assistant Commissioner of Customs” (w.e.f. 11-5-1999). Earlier the words “Assistant Commissioner of Customs” were substituted by Act 22 of 1995, sec. 50, for the words “Assistant Collector of Customs” (w.e.f. 26-5-1995).
3. Subs. by Act 25 of 1978, sec. 12, for clause (b) (w.e.f. 1-7-1978).
4. Subs. by Act 32 of 2003, sec. 118, for “fifty thousand” (w.e.f. 14-5-2003). Earlier the words “fifty thousand” were substituted by Act 18 of 1992, sec. 109(3), for the words “twenty five thousand” (w.e.f. 14-5-1992).
5. Subs. by Act 25 of 1978, sec. 12, for clause (c) (w.e.f. 1-7-1978).
6. Subs. by Act 32 of 2003, sec. 118, for “two thousand five hundred” (w.e.f. 14-5-2003).
