Failure of authentication may trigger denial of specified customs benefits, subject to an opportunity to be heard. Where a person fails the required authentication, the Commissioner of Customs may, by order, deny that person the specified customs benefits, but no such order shall be issued without affording the person an opportunity of being heard in accordance with the prescribed procedure.
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.
Failure of authentication may trigger denial of specified customs benefits, subject to an opportunity to be heard.
Where a person fails the required authentication, the Commissioner of Customs may, by order, deny that person the specified customs benefits, but no such order shall be issued without affording the person an opportunity of being heard in accordance with the prescribed procedure.
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