Section 78. Any confiscation may be adjudged or penalty may be imposed under this Act

CHAPTER XIV ADJUDICATION, APPEAL AND REVISION Adjudication. 78. Any confiscation may be adjudged or penalty may be imposed under this Act— (a) without limit, by a Gold Control Officer not below the rank of a Collector of Central Excise or of Customs; (b) subject to such limits as may be specified in this behalf, by such other Gold Control Officer, not below the rank of a Superintendent of Central Excise, as the Central Government may, by notification, authorise in this behalf. Giving of an opportunity to the owner of gold, etc.