Issue of show cause notice before confiscation of goods, etc

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rson - (a) is given a notice in writing with the prior approval of the officer of Customs not below the rank of 1[an Assistant Commissioner of Customs], informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty; (b) is given an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grou....