Custom 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 Commissioner of Customs or a Deputy Commissioner of
Customs;
(b)
where the value of the goods liable to confiscation does not exceed fifty
thousand rupees, by an Assistant Commissioner of Customs ;
(c) where the value of the goods liable to confiscation does not exceed two thousand five hundred rupees, by a Gazetted Officer of Customs lower in rank than an Assistant Commissioner of Customs.