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Adjudication of confiscations and penalties

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..... (a) without limit, by a 3 [Principal Commissioner of Customs or] Commissioner of Customs or a Joint Commissioner of Customs; 4 [(b) up to such limit, by such officers, as the Board may, by notification, specify.] ******************** Notes:- 1. Substituted vide Finance Act, 2012, w.e.f. 01-04-2012, before it was read as:- two .....

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