Customs adjudication powers govern confiscation and penalties, allocating unlimited authority to senior officers and limited authority by notification. Confiscations and penalties under the Customs Act are adjudged by specified customs officers according to their delegated authority. Principal Commissioners of Customs, Commissioners of Customs, and Joint Commissioners of Customs may adjudge confiscation or penalty without limit, while the Board may notify other officers to adjudge such matters only up to prescribed limits. The provision classifies adjudicatory jurisdiction for confiscation and penalty matters within the customs framework.
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.
Customs adjudication powers govern confiscation and penalties, allocating unlimited authority to senior officers and limited authority by notification.
Confiscations and penalties under the Customs Act are adjudged by specified customs officers according to their delegated authority. Principal Commissioners of Customs, Commissioners of Customs, and Joint Commissioners of Customs may adjudge confiscation or penalty without limit, while the Board may notify other officers to adjudge such matters only up to prescribed limits. The provision classifies adjudicatory jurisdiction for confiscation and penalty matters within the customs framework.
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