Show cause notice requirement: written grounds and a hearing must be provided before confiscation or penalty. Section 124 requires that before any confiscation or penalty is ordered, the owner or concerned person must receive a written notice, with prior approval of an officer not below the rank of an Assistant Commissioner of Customs, stating the grounds and allowing a reasonable time to make a written representation and a reasonable opportunity to be heard; the notice and representation may be oral on request and a supplementary notice may be issued as prescribed.