Confiscation authority delegated to Assistant and Deputy Commissioners for minor valuation discrepancies under a prescribed threshold. The Central Government directs that confiscation powers under clause (a) of section 122 of the Customs Act, 1962, normally exercisable by a Principal Commissioner or Commissioner of Customs, shall also be exercisable by an Assistant Commissioner of Customs or Deputy Commissioner of Customs in cases of under-valuation or over-valuation of goods where the extent of such under-valuation or over-valuation is less than Rs. 10,000/-.