Central Act
122
Section 122. Adjudication of confiscations and penalties.
In forceAll India (Central Act)
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 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;]