law: Custom Act, 1962 
  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 Deputy Commissioner of
  
  Customs;
  (b)
  
  where the value of the goods liable to confiscation does not exceed fifty
  
  thousand rupees, by an Assistant Commissioner of Customs ;
  (c) where the value of the goods liable to confiscation does not exceed two thousand five hundred rupees, by a Gazetted Officer of Customs lower in rank than an Assistant Commissioner of Customs.