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Section 122 – Customs Act, 1962

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).

 

 

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Laws – Customs Act, 1962

 

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