Delegation of adjudicatory powers: Joint Commissioner authorised to exercise statutory authority over confiscation and penalty matters. The Central Government directs that the powers exercisable by a Principal Commissioner of Customs or Commissioner of Customs under section 122 of the Customs Act, 1962 relating to adjudication of confiscation and penalty shall also be exercisable by the Joint Commissioner of Customs and Central Excise, Goa, issued under clause (b) of section 152 with notation of subsequent designation substitutions.