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of <h1>Assistant and Deputy Commissioners Empowered to Impose Penalties Under Customs Act Section 152 for Bond Violations.</h1> The Central Government, under section 152 of the Customs Act, 1962, authorizes Assistant Commissioners or Deputy Commissioners of Customs to impose penalties up to 5,000 rupees. This applies to cases where goods are imported, exported, or cleared based on a bond executed under section 143 of the Act, and the bond's conditions are not fulfilled. This authority, previously held by Principal Commissioners or Commissioners of Customs, was modified by subsequent notifications in 1999 and 2014, allowing lower-level officials to adjudicate penalties within the specified limit.
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