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        Customs

        Section 122 - Adjudication of confiscations and penalties

        Customs Act, 1962
        Chapter XIV
        Confiscation of goods and conveyances and imposition of penalties

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        Adjudication of confiscations and penalties: senior customs commissioners may adjudge without limit; Board may authorize delegated officers. Adjudication of confiscations and penalties vests unlimited adjudicatory authority in a Principal Commissioner of Customs, Commissioner of Customs or Joint Commissioner of Customs to adjudge confiscation of goods and conveyances and impose penalties; the Central Board may, by notification, specify other officers who may adjudge confiscations or penalties up to such limits as the Board prescribes.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Adjudication of confiscations and penalties: senior customs commissioners may adjudge without limit; Board may authorize delegated officers.

                          Adjudication of confiscations and penalties vests unlimited adjudicatory authority in a Principal Commissioner of Customs, Commissioner of Customs or Joint Commissioner of Customs to adjudge confiscation of goods and conveyances and impose penalties; the Central Board may, by notification, specify other officers who may adjudge confiscations or penalties up to such limits as the Board prescribes.


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