Section Text
In every case under thisChapter in which anything is liable to confiscation or any person is liable toa penalty, such confiscation or penalty may be adjudged,-
(a) without limit, by a1 [Commissioner of Customs] or a 2 [Deputy Commissioner ofCustoms];
3 [(b) where the value of thegoods liable to confiscation does not exceed 4 [5 [two lakh]] rupees byan 2 [Assistant Commissioner of Customs or Deputy Commissioner ofCustoms];]
6 [(c) where the value ofthe goods liable to confiscation does not exceed 7 [ten thousand]rupees, by a Gazetted Officer of Customs lower in rank than an 2 [AssistantCommissioner of Customs or Deputy Commissioner of Customs].
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1. Substitutedby Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f.26-5-1995).
2. Substitutedby Act 22 of 1995, section 50, for "Deputy Collector of Customs"(w.e.f. 26-5-1995) and again substituted by Act 27 of 1999, section 100, for"Assistant Commissioner of Customs" (w.e.f. 11-5-1999).
3. Substitutedby Act 25 of 1978, section 12, for clause (b) (w.e.f. 1-7-1978).
4. Substitutedby Act 18 of 1992, section 109, for "twenty-five thousand" (w.e.f.14-5-1992).
5. Substitutedby Act 32 of 2003, section 118, for "fifty thousand" (w.e.f.14-5-2003).
6. Substitutedby Act 25 of 1978, section 12, for clause (c) (w.e.f. 1-7-1978).
7. Substitutedby Act 32 of 2003, section 118, for "two thousand five hundred"(w.e.f. 14-5-2003).