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of <h1>Govt Empowers Assistant/Deputy Customs Commissioners to Confiscate Goods for Valuation Discrepancies Under Rs. 10,000 (Section 152.</h1> The Central Government, under section 152 of the Customs Act, 1962, authorizes Assistant Commissioners or Deputy Commissioners of Customs to exercise the powers of confiscation of goods, typically reserved for Principal or Commissioners of Customs, in cases where the under-valuation or over-valuation of goods is less than Rs. 10,000. This directive aims to streamline the process for handling minor valuation discrepancies. The notification was initially issued on July 20, 1970, with subsequent amendments altering designations and roles as per later notifications.
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