Adjudication of confiscations and penalties
Section 122 of the Customs Act, 1962 deals with adjudication 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 [Principal Commissioner of Customs or Commissioner of Customs] or a [Joint Commissioner of Customs]; The Act came into force on 01 Feb 1963.
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;]
Section 122, The Customs Act, 1962 (Act 52 of 1962).
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… When strong reliance is placed on the said decision, the appellants conveniently omitted to notice the fact that the Sea Customs Act, 1878 stood repealed on promulgation of Customs Act, 1962, where the provision governing procedure for adjudication is Section 122 which provides for an opportunity for hearing and therefore does not exclude the principles of natural justice. Therefore, we are of the view that the decision rendered by the Supreme Court in Kanungo & Co has to be understood as one rendered in the facts of that case and cannot …
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 3 instruments name this provision in its title or its text without being made under it.
- Powers of adjudication of the officers of Customs- Circular No.17/2018-Customs, dated 13.6.2018Circular 2018
- Re-export of goods imported under bonafide mistake - Circular No.4/2015-Customs, dated 20.1.2015Circular 2015
- Customs-Time Limit for adjudication of customs cases related to search / seizures. - Circular No.3/2007-Customs, dated 10.1.2007Circular 2007
Questions about Section 122
What does Section 122 of the Customs Act deal with?
Section 122 of the Customs Act is headed "Adjudication 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 [Principal Commissioner of Customs or Commissioner of Customs] or a [Joint Commissioner of Customs];
How do I find court cases under Section 122 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 122, section 122 Customs Act 1962, section 122 of the Customs Act. People searching for it also type 122a customs act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 122 of the Customs Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there is one: most recently Notification No.50/2018-Cus(NT), dated 8.6.18 (2018).
When did Section 122 of the Customs Act come into force?
Section 122 of the Customs Act, cited as Customs Act 1962 122, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.