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of <h1>Customs Regulation 9 allows denial of benefits if identity authentication fails, but hearing opportunity must be provided first.</h1> Regulation 9 of the Customs (Verification of Identity and Compliance) Regulations, 2021, states that if a person fails the required authentication under section 99B(1) of the Act, the Commissioner of Customs can order the denial of benefits specified in section 99B(3)(i)(a) to (f). However, before such an order is issued, the person must be given an opportunity to be heard, following the procedure outlined in section 122A of the Act.
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