Customs Act,1962

Act No : 52

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Section : Issue of show-cause notice before confiscation of goods, etc.

124.Issue of show-cause notice before confiscation of goods, etc. No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person- (a) is given a notice in writing informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; (b)is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein ; and ---------------------------------------------------------------------- 1 Subs.by Act 36 of 1973, S. 4. 2 Subs. by Act 25 of 1978 , S. 12 3 Subs. by Act 40 of 1989, S. 2. 4 Subs. by Act 18 of 1992, s. 109 ---------------------------------------------------------------------- 1226 (c)is given a reasonable opportunity of being heard in the matter: Provided that the notice referred to in clause (a) and the representation referred to in clause (b) may, at the request of the person concerned be oral.

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