Adjudication of Confiscations and Penalties
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).