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Contravention of the provisions of customs law and also of the connected import/export and foreign exchange laws are punishable departmentally by way of confiscation of goods and imposition of penalty. Such adjudication is done by officers of and above the rank of and Assistant Commissioner, powers being delegated to them on the basis of duty involved.


If a person is aggrieved by the orders of customs authorities he can file an appeal to the Commissioner of Customs (Appeals). A second appeal lies to the Appellate Tribunal (CEGAT).

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