SECTION 122 Adjudication of confiscations and penalties :
(a) Without limit - Principal Commissioner of Customs or Commissioner of Customs or a Joint Commissioner of Customs
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(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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