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Report No. 162

Part II

3.18. Adjudicatory Machinery under the Customs Act, 1962.-

Under section 122 of the Customs Act, in every case under Chapter XIV of the Customs Act in which anything is liable to confiscation or any person is liable to a penalty, such penalty or confiscation may be adjudged:-

(a) without limit, by a Collector of Customs or a Deputy Collector of Customs;

(b) where the value of the goods liable to confiscation does not exceed Rs. 50,000 by an Assistant Collector of Customs;

(c) where the value of the goods liable to confiscation does not exceed Rs. 2500 by a gazetted officer of customs lower in rank than an Assistant Collector of Customs.

An order of confiscation for penalty under this Act is not a mere administrative or executive act, but is really a quasi-judicial act.

The Act also provides for valuation and classification of goods imported and exported as the case may be.



Review of functioning of Central Administrative Tribunal - Customs, Excise and Gold (Control) Appellate Tribunal and Income-Tax Appellate Tribunal Back




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