Customs Act 1962

Confiscation of goods and conveyances and imposition of penalties

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 ²[Principal Commissioner of Customs or Commissioner of Customs] ^[helldodold[Commissioner of Customs]^helldod] or a Joint Commissioner of Customs;

³[*(b) up to such limit, by such officers, as the Board may, by notification, specify]

^[helldodold[(b) where the value of the goods liable to confiscation does not exceed ¹[five lakh] ^[helldodold[two lakh]^helldod] 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 ¹[fifty thousand] ^[helldodold[ten thousand]^helldod] rupees, by a Gazetted Officer of Customs lower in rank than an Assistant Commissioner of Customs or deputy commissioner of custom]^helldod]

1. Substituted Vide Section 127 of the Finance Act 2012

2. Substituted Vide Section 78 of the Finance Act 2014

3. Substituted Vide Section 93 of the Finance Act 2018