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

SECTION 124.

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 ¹ [ writing with the prior approval of the officer of Customs not below the rank of ² [an Assistant Commissioner of Customs], 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

(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.

³ [Provided further that notwithstanding issue of notice under this section, the proper officer may issue a supplementary notice under such circumstances and in such manner as may be prescribed.]

1. Substituted by Act 29 of 2006, section 28, for “writing informing” (w.e.f.13.07.2006).

2. Substituted by Act 8 of 2011, section 49, for “a Deputy Commissioner of Customs” (w.e.f. 08.04.2011).

3. Inserted by section 94 (w.e.f. 29-3-2018) of Finance Act, 2018 (13 of 2018).