Delegation of customs penalty authority to assistant/deputy commissioners, subject to a specified monetary cap and procedural limits. The power exercisable by a Principal Commissioner of Customs or Commissioner of Customs in respect of an offence under the Customs offences provision is directed to be exercisable also by an Assistant Commissioner of Customs or Deputy Commissioner of Customs, subject to the condition that the penalty imposed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs shall not, in any one case, exceed ten thousand rupees.
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.
Delegation of customs penalty authority to assistant/deputy commissioners, subject to a specified monetary cap and procedural limits.
The power exercisable by a Principal Commissioner of Customs or Commissioner of Customs in respect of an offence under the Customs offences provision is directed to be exercisable also by an Assistant Commissioner of Customs or Deputy Commissioner of Customs, subject to the condition that the penalty imposed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs shall not, in any one case, exceed ten thousand rupees.
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