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<h1>Adjudication of confiscations and penalties: senior customs commissioners may adjudge without limit; Board may authorize delegated officers.</h1> 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.