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Chapter XVIII
PREVENTION OF SMUGGLING - POWERS OF SEARCH, SEIZURE AND ARREST-ADJUDICATION OF OFFENCES
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
(2) Value of goods not exceeding Taka
(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.” । |
