Customs Act, 1962 · Chapter XIV: Confiscation of Goods and Conveyances and Imposition of Penalties
Section 122: 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];
[(b) up to such limit, by such officers, as the Board may, by notification, specify;]
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 122
No Supreme Court judgment in our database cites this section yet.