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Section 122: Adjudication of confiscations and penalties

The Customs Act, 1962*Union territory Act of Chandigarh · Act 52 of 1962

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;]

4 [122A. Adjudication Procedure.—(1) The adjudicating authority shall, in any proceeding under this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires.

(2) The adjudicating authority may, if sufficient cause is shown at any stage of proceeding referred to in sub-section (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing:

Provided that no such adjournment shall be granted more than three times to a party during the proceeding.]

Where this provision sits

ActThe Customs Act, 1962*
Section122
Marginal noteAdjudication of confiscations and penalties
JurisdictionUnion territory of Chandigarh
StatusIn force as published by the source

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