Customs Act, 1962 › Chapter XIV — Confiscation of goods and conveyances and imposition of penalties

Section 122. Adjudication of confiscations and penalties

Customs Act, 1962

Bare Act

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.

Judgments on Section 122

  • Pankaj Chordia vs Commissioner, Customs-New Delhi — CESTAT, 27 Aug 2025. Customs officers cannot declare DGFT-issued DEPB scrips or bank-issued BRCs ab initio void, and since 'export goods' under section 2(19) means only goods yet to be exported, goods already exported cannot be confiscated…
  • Mumbai Travel Retail Private Limited vs Mumbai-Air Cargo Import — CESTAT, 9 May 2025. A monetary penalty under Section 112(a) of the Customs Act for a wrong claim of exemption is a civil contravention, not a penalty 'for an offence under the Customs Act' within Regulation 3(2)(c) of the Special Warehouse…
  • M/S. Videocon Industries Pvt. Ltd vs Commissioner Of Customs (Appeals),… — CESTAT, 29 Jul 2015. Section 69 and the right of relinquishment under Section 68 operate only during the validity of the warehousing period under Section 61, and once the bond period expires, Section 72(b) applies and duty with penalties,…
  • M/S.Alba Industries Ltd vs The Commissioner Of Customs… — Madras High Court, 31 Jul 2024. Since the bar on successive settlement applications under Section 127L(2) was deleted by the Finance Act, 2010, an adjudication order passed without a noticee's participation while settlement under Chapter XIV-A is…
  • M/S Seville Products Limited vs Commissioner Of Customs (Icd-Tkd)… — Delhi High Court, 18 May 2023. A settlement before the Customs Settlement Commission under Section 127B operates only for the declarant and confers no automatic immunity from penalty on co-noticees, whose liabilities are separate and severable under…
  • M/S Kundan Rice Mills Limited Panipat vs K.S. Jagannathan & — Punjab-Haryana High Court, 5 Aug 2008. Even where a power exists, its exercise must be fair, reasonable and proportionate: absent even a prima facie finding that goods are liable to confiscation, conditions of provisional release securing the full value of…