Monday, January 7, 2019

CBLR'18 - REGULATION 6 & G CARD EXAM NOTES - ADJUDICATION POWERS OF CUSTOMS OFFICERS


SECTION 122  Adjudication of confiscations and penalties : 

(a) Without limit - Principal Commissioner of Customs or Commissioner of Customs or a Joint Commissioner of Customs

++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++

(b) as per Notification No. 50/2018-Customs (N.T.) 8th June 2018 for other officers as follows ;

Sl. No.

Customs Officer

Value of goods liable for confiscation

(1)

(2)

(3)

(1)

Assistant Commissioner of Customs or Deputy Commissioner of Customs

Above rupees one lakh but not exceeding rupees ten lakhs

(2)

A Gazetted Officer ( Superintendent ) of Customs lower in rank than an Assistant Commissioner of Customs or Deputy Commissioner of Customs 

Not exceeding rupees one lakh



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