Amendment status not verified — confirm the current text below against the official source.
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;] Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014). Subs. by Act 27 of 1999, s. 100, for "Deputy Commissioner of Customs" (w.e.f. 11-5-1999). Subs. by Act 13 of 2018, s. 93, for clauses (b) and (c) (w.e.f. 28-3-2018).