Customs Act, 1962 — Chapter XIV: Confiscation of Goods and Conveyances and Imposition of Penalties
122. Adjudication of confiscations and penalties
In every case under this Chapter in which goods are liable to confiscation or a person is liable to a penalty, such confiscation or penalty may be adjudged: (a) without limit, by a Principal Commissioner/Commissioner of Customs, or a Joint Commissioner of Customs; (b) where the value of the goods liable to confiscation does not exceed a prescribed limit, by an Assistant/Deputy Commissioner of Customs; (c) where the value of the goods liable to confiscation does not exceed a lower prescribed limit, by such other officers as the Board may specify.
