Powers of adjudication of the officers of Customs

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..... ercise of the powers conferred by section 122 of the Customs Act, 1962 (52 of 1962) , the Central Board of Indirect Taxes and Customs hereby confers power, for the purposes of adjudging confiscation or penalty, on the Customs Officer as mentioned in column (2) of the Table below, in terms of value limit as specified in column (3) of the said Table, in relation to goods which are liable to confi .....

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