# The Customs Act, 1962, Section 122: Adjudication of confiscations and penalties

- Act: The Customs Act, 1962 (Act 52 of 1962)
- In force from: 1963-02-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/customs-act-1962/section/122/

## Text

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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