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of <h1>Section 124 of Customs Act: Goods can't be confiscated or penalized without prior written notice and hearing opportunity.</h1> Under Section 124 of the Customs Act, 1962, no goods can be confiscated, nor penalties imposed, without first issuing a written notice to the owner or concerned person. This notice, approved by an officer not below the rank of an Assistant Commissioner of Customs, must detail the grounds for proposed confiscation or penalties. The individual must be given a reasonable time to submit a written representation and an opportunity for a hearing. Notices and representations can be oral upon request. Additionally, officers may issue supplementary notices as prescribed, even after the initial notice.
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