(c)where the value of the goods liable to confiscation does not exceed [ten thousand] [Substituted by Act 32 of 2003, Section 118, for " two thousand five hundred" (w.e.f. 14.5.2003). ] rupees, by a Gazetted Officer of Customs lower in rank than an [Assistant Commissioner of Customs or Deputy Commissioner of Customs.] [Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs" (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995). ]
