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Section 122: Adjudication of confiscations and penalties.

The Customs Act, 1962Central Act · 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 [Principal Commissioner of Customs or Commissioner of Customs] or a [Joint Commissioner of Customs];

[(b) up to such limit, by such officers, as the Board may, by notification, specify;]

Where this provision sits

ActThe Customs Act, 1962
Section122
Marginal noteAdjudication of confiscations and penalties.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 25 of 2014. . Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
  • substituted, Act 27 of 1999. . Subs. by Act 27 of 1999, s. 100, for "Deputy Commissioner of Customs" (w.e.f. 11-5-1999).
  • substituted, Act 13 of 2018. . Subs. by Act 13 of 2018, s. 93, for clauses (b) and (c) (w.e.f. 28-3-2018).

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