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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XVIII

PREVENTION OF SMUGGLING - POWERS OF SEARCH, SEIZURE AND ARREST-ADJUDICATION OF OFFENCES

Power of adjudication

1[179. 2[(1)] In cases involving confiscation of goods or imposition of penalty under this Act, the jurisdiction and powers of the officers of Customs shall be as shown in the Table below:-

                                                 3[TABLE

Type of cases

Designation of Officers

Jurisdiction and powers

(1)

(2)

(3)

I. Adjudication of cases involving confiscation of goods or imposition of penalty or both

 

(1) Commissioner of Customs or Commissioner of Customs (Bond) or Director General (Duty Exemption and Drawback)

 

(2) Additional Commissioner

of Customs

 

 

(3) Joint Commissioner

of Customs

 

 

(4) Deputy Commissioner of Customs

 

 

(5) Assistant Commissioner

of Customs

 

(6) Revenue Officer

(1) Value of goods exceeding Taka
40 (forty) lac

 

 

 

(2) Value of goods not exceeding Taka
40 (forty) lac

 

(3) Value of goods not exceeding Taka 30(thirty) lac

 

 

(4) Value of goods not exceeding Taka 20(twenty) lac

 

(5) Value of goods not exceeding Taka 10 (ten) lac

(6) Value of goods not  exceeding Taka 4 (four) lac

II. Adjudication of cases relating to Manifest clearance in custom-houses and customs-stations involving only imposition of penalty under item 24 of the Table under sub-section (1) of section 156.

Deputy Commissioner of Customs or Assistant Commissioner of Customs in charge of Manifest clearance in custom-houses or customs-stations, as the case may be.

Value of goods without limit.”

 

  • 1
    Section 179 was substituted by section 11 of the Finance Act, 1980 (Act No. XXIII of 1980)
  • 2
    The existing provision was numbered as sub-section (1) of that section by section 12 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)
  • 3
    The Table was substituted by section 4 of অর্থ আইন, ২০২১ (২০২১ সনের ১২ নং আইন)
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