Section 122
Adjudication of confiscations and penalties.
About this Act
An Act to consolidate and amend the law relating to Customs.
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[Principal Commissioner of Customs or Commissioner of Customs] or a 2[Joint Commissioner of Customs];
3[(b) up to such limit, by such officers, as the Board may, by notification, specify;]
(a) without limit, by a 1[Principal Commissioner of Customs or Commissioner of Customs] or a 2[Joint Commissioner of Customs];
3[(b) up to such limit, by such officers, as the Board may, by notification, specify;]
Notes
1. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
2. Subs. by Act 27 of 1999, s. 100, for "Deputy Commissioner of Customs" (w.e.f. 11-5-1999).
3. Subs. by Act 13 of 2018, s. 93, for clauses (b) and (c) (w.e.f. 28-3-2018).
2. Subs. by Act 27 of 1999, s. 100, for "Deputy Commissioner of Customs" (w.e.f. 11-5-1999).
3. Subs. by Act 13 of 2018, s. 93, for clauses (b) and (c) (w.e.f. 28-3-2018).