https://www.taxtmi.com/acts?id=1123 No order confiscating goods or imposing a penalty may be made unless the person concerned is first given written notice stating the grounds, allowed time to make a representation, and afforded a reasonable opportunity of being heard. On request, the notice and representation may be oral. A supplementary notice may also be issued in prescribed circumstances and manner. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 13:10:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1123 No order confiscating goods or imposing a penalty may be made unless the person concerned is first given written notice stating the grounds, allowed time to make a representation, and afforded a reasonable opportunity of being heard. On request, the notice and representation may be oral. A supplementary notice may also be issued in prescribed circumstances and manner. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1123