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 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).