CUA 122 — Adjudication of confiscations and penalties

Customs Act, 1962

Statutory text

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 [Principal Commissioner of Customs or Commissioner of Customs] or a [Joint Commissioner of Customs]; [ (b) up to such limit, by such officers, as the Board may, by notification, specify;]

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