# 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 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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1. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
2. Subs. by Act 27 of 1999, s. 100, for "Deputy Commissioner of Customs" (w.e.f. 11-5-1999).
3. Subs. by Act 13 of 2018, s. 93, for clauses <i>(b)</i> and <i>(c)</i> (w.e.f. 28-3-2018).
CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
118
Confiscation of packages and their contents119
Confiscation of goods used for concealing smuggled good120
Confiscation of smuggled goods notwithstanding any change in form, etc121
Confiscation of sale-proceeds of smuggled goods122A
Adjudication Procedure123
Burden of proof in certain cases124
Issue of show cause notice before confiscation of goods, etc
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