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 [Commissioner of Customs] or a [Joint Commissioner of Customs];
[(b) where the value of the goods liable to confiscation does not exceed [five lakh] rupees, by an [Assistant Commissioner of Customs or Deputy Commissioner of Customs];
(c) where the value of the goods liable to confiscation does not exceed, [fifty thousand] rupees, by a Gazetted Officer of Customs lower in rank than an [Assistant Commissioner of Customs]. |