Adjudication of confiscations and penalties. -

SECTION 122. 

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 Act 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 Act 27 of 1999, section 100(w.e.f. 11.05.1999).

3. Substituted  by section 93 (w.e.f. 29-3-2018) of Finance Act, 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];