Adjudication of confiscation and penalties [Section 122]:

Where anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged as under –

S.No	Particulars	Adjudicating officer
1	Value of goods liable to confiscation ≤ ` 50,000	Gazetted Officer of Customs lower in rank than an Assistant/Deputy Commissioner of Customs
2	Value of goods liable to confiscation ≤ ` 5,00,000	Assistant/Deputy Commissioner of Customs
3	Without limit	Principal Commissioner/ Commissioner/ Joint Commissioner of Customs

Mens rea: Generally, ‘mens rea’ is not required to be proved for the imposition of penalty under the provisions of the Customs Act. The amount of penalty depends on the gravity of the offence and is to act as the deterrent for future.