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<h1>Section 122 of Customs Act, 1962: Adjudication Powers for Confiscations and Penalties Expanded in Recent Amendments.</h1> Section 122 of the Customs Act, 1962, addresses the adjudication of confiscations and penalties. It authorizes the Principal Commissioner of Customs, Commissioner of Customs, or a Joint Commissioner of Customs to adjudicate confiscations or penalties without limit. Additionally, other officers may adjudicate up to specified limits as determined by the Board through notifications. The section has undergone amendments, notably through the Finance Acts of 2012, 2014, and 2018, which have updated the roles and limits of various customs officers in the adjudication process.