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Assist Commissioners authorised to impose penalty upto ₹ 10,000/- for non-accountal of goods - 123 - Customs -TariffExtract Notification No. 123 Dated 11 th May 1963 In exercise of the powers conferred by section 152 of the Customs Act, 1962 (52 of 1962) , the Central Government hereby directs that the power exercisable by a 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] under the said Act in respect of an offence referred to in section 116 of the said Act, shall be exercisable also by an 2 [Assistant Commissioner of Customs or Deputy Commissioner of Customs], subject to the condition that the penalty imposed by the 3 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] shall not, in any one case, exceed ten thousand rupees. ------------------- 1 Substituted by Notification No. 56/2014-Cus (N.T.), dated 6-8-2014 2 Designation changed by Notification No. 29/99-Cus. (N.T.), dated 11-5-1999 3 Designation changed by Notification No. 29/99-Cus. (N.T.), dated 11-5-1999
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