Adjudication of confiscations and penalties - CBEC's Customs Manual 2023 - Customs

..... erned be made oral. Besides issue of notice under section 124, the proper officer may issue a supplementary notice under circumstances or manner prescribed by the Board. The adjudication authority is then required to pass final order taking due note of all evidence brought on record. 9.2 As per Section 122 of the Customs Act 1962, in every case, 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 .....

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Adjudication of confiscations and penalties - CBEC s Customs Manual 2023 - Customs

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..... s for option to pay fine in lieu of confiscation. The proviso to section 125 states that redemption fine shall not exceed the market price of the goods confiscated. This is the maximum penalty which can be levied. As per section 126 of the Customs Act, 1962 when any goods are confiscated, such goods shall thereupon vest in the Central Government. The officer adjudging confiscation shall take and hold possession of the confiscated goods. Whenever the confiscation of goods is authorized as per the .....

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Adjudication of confiscations and penalties - CBEC s Customs Manual 2023 - Customs

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