122. Adjudication of confiscations and penalties. -
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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.] |
[1] Substituted by the Finance (No.2) Act, 2014 (25 of 2014), section 78, for "Commissioner of Customs" (w.e.f. 06.08.2014). Earlier the words "Commissioner of Customs" were substituted by Act 22 of 1995, section 50, for the words "Collector of Customs" (w.e.f. 26.05.1995).
[2] Substituted by the Finance Act, 1999 (27 of 1999), section 100 (w.e.f. 11.05.1999).
[3] Substituted by section 93 (w.e.f. 29-3-2018) of the FA,2018 (13 of 2018). Prior to substitution clause (b) and (c) stood as under:
"(b) where the value of the goods liable to confiscation does not exceed five lakh rupees, by an Assistant Commissioner of Customs or Deputy Commissioner of Customs;
(c) where the value of the goods liable to confiscation does not exceed, fifty thousand rupees, by a Gazetted Officer of Customs lower in rank than an Assistant Commissioner of Customs or Deputy Commissioner of Customs."