Customs Act, 1962 — Chapter XIV: Confiscation of Goods and Conveyances and Imposition of Penalties
124. Issue of show cause notice before confiscation of goods, etc.
No order confiscating goods or imposing a penalty shall be made unless: (a) the owner of the goods, or any person from whom they are seized, is given written notice informing him of the grounds on which confiscation/penalty is proposed; (b) he is given an opportunity to make a representation in writing within a reasonable time; and (c) he is given a reasonable opportunity of being heard. Proviso: the notice and representation may be oral if the owner/person so requests and the adjudicating authority so permits.
