Cancellation of sanction for breach or false particulars; manufacturer must receive reasonable opportunity to be heard. Regulation 14 authorises the designated customs officer to cancel the sanction for carrying on manufacturing or other warehouse operations when there is a breach of the Act or regulatory terms, false or incorrect particulars in the application, or non fulfilment of a bond undertaking; such cancellation is without prejudice to other actions under the Act or regulations, and must follow a reasonable opportunity for the manufacturer to be heard.