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Adjudication of confiscations and penalties

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.... (a) without limit, by a ^3[Principal Commissioner of Customs or Commissioner of Customs] or a ^2[Joint Commissioner of Customs]; ^4[(b) up to such limit, by such officers, as the Board may, by notification, specify.]       ************* NOTES:- 1.  Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before....

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