Adjudication of confiscations and penalties

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..... n 124 of the said Act, the persons concerned are required to be given opportunity of representation in writing and personal hearing in the matter. The notice and the representation may be at the request of the person concerned 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 adjud .....

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..... oms or Deputy Commissioner of Customs Above rupees one lakh but not exceeding rupees ten lakhs (2) A Gazetted Officer of Customs lower in rank than an Assistant Commissioner of Customs or Deputy Commissioner of Customs Not exceeding rupees one lakh 9.3 Generally, 'mens rea' is not required to be proof for the imposition of penalty under the provisions of the Customs Act. The amount of .....

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..... bited under this Act or under any other law for the time being in force, and SHALL, in the case any other goods, give to the owner of the goods (or from whose possession or custody such goods have been seized), an option to pay in lieu of confiscation such fine as the said officer / authority thinks fit. If the proceedings are deemed to be concluded under the proviso to sub-section (2) of section2 .....

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