LawgistThe Customs Act
122Adjudication of confiscations and penalties
In every case under this Chapter in which anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged,--
(a) without limit, by a 1[Principal Commissioner of Customs or Commissioner of Customs] or a 2[Joint Commissioner of Customs];
3[(b) up to such limit, by such officers, as the Board may, by notification, specify;]
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1. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
2. Subs. by Act 27 of 1999, s. 100, for "Deputy Commissioner of Customs" (w.e.f. 11-5-1999).
3. Subs. by Act 13 of 2018, s. 93, for clauses (b) and (c) (w.e.f. 28-3-2018).
CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
- 111 Confiscation of improperly imported goods, etc
- 112 Penalty for improper importation of goods, etc
- 113 Confiscation of goods attempted to be improperly exported, etc
- 114 Penalty for attempt to export goods improperly, etc
- 114A Penalty for short-levy or non-levy of duty in certain cases
- 114AA Penalty for use of false and incorrect material
- 115 Confiscation of conveyances
- 116 Penalty for not accounting for goods
- 117 Penalties for contravention, etc., not expressly mentioned
- 118 Confiscation of packages and their contents
- 119 Confiscation of goods used for concealing smuggled good
- 120 Confiscation of smuggled goods notwithstanding any change in form, etc
- 121 Confiscation of sale-proceeds of smuggled goods
- 122 Adjudication of confiscations and penalties
- 122A Adjudication Procedure
- 123 Burden of proof in certain cases
- 124 Issue of show cause notice before confiscation of goods, etc
- 125 Option to pay fine in lieu of confiscation
- 126 On confiscation, property to vest in Central Government
- 127 Award of confiscation or penalty by customs officers not to interfere with other punishments
