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;]