In cases involving confiscation of goods or imposition of penalty under this Act or the rules made there under, the jurisdiction and powers of the Officers of Customs in terms of amount of duties and other taxes involved, excluding the conveyance, are as follows:-
Officers of Customs |
Existing |
Proposed |
Additional Collector
|
Without limit. |
Without limit |
Deputy Collector |
Not exceeding five hundred thousand rupees. |
Not exceeding eight hundred thousand rupees. |
Assistant Collector
|
Not exceeding two hundred and fifty thousand rupees. |
Not exceeding three hundred thousand rupees. |
|