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    <description>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/-.</description>
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      <description>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/-.</description>
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