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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Cancellation of sanction for breach or false particulars; manufacturer must receive reasonable opportunity to be heard.</h1> 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.

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