Section XII. In all cases in which under this Act, goods are liable to confiscation, and in all cases in which un

XII. In all cases in which under this Act, goods are liable to confiscation, and in all cases in which under this Act, any person in charge of, or owning a vessel, or landing or shipping goods, or passing them through the custom house, is liable to a penalty, a Commissioner or Collector of Customs may acljudicate such confiscation or such penalty; or the same may be adjudged by a Deputy or by a.n Assistant Collector of Customs being a Justice of the Peace : Provided, that the power to adju' dicate confiscation shall not extend as regards a Deputy. Collector to goods beyond the value of rupees one thousand, nor as regards an Assistant Collector to goods beyond t-he value of rupees &e hundred, nor shall any Deputy Collector impose any fine beyond the amount of rupees `fi*,` nor any Assistant Collector beyond the amount of rupees ten ; and all cases adjuclicated by a Deputy or Assistant Collector shall be liable to revision by a Collector of Customs on appeal.