LexSection 122 — Adjudication of confiscations and penalties.
The Customs Act,1962
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;]Open in Lexace · Ask the AI about this section