122. Adjudication of confiscations and penalties. – In every case under this Chapter in which anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged, - (a) without limit, by a Commissioner of Customs or a Joint Commissioner of Customs; (b) where the value of the goods liable to confiscation does not exceed two lakh rupees, by an Assistant Commissioner of Customs or Deputy Commissioner of Customs; (c) where the value of the goods liable to confiscation does not exceed, ten thousand rupees, by a Gazetted Officer of Customs lower in rank than an Assistant Commissioner of Customs. | 
