- 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] [ Substituted by Act 22 of 1995, Section 51, for " Collector of Customs " (w.e.f. 26.5.1995).] or a [Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs " (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995).];

(b) [ up to such limit, by such officers, as the Board may, by notification, specify.] [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

(c) where the value of the goods liable to confiscation does not exceed [ten thousand] [Substituted by Act 32 of 2003, Section 118, for " two thousand five hundred " (w.e.f. 14.5.2003). ] rupees, by a Gazetted Officer of Customs lower in rank than an [Assistant Commissioner of Customs or Deputy Commissioner of Customs.] [Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs " (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995). ]