Section 124: Issue of show cause notice before confiscation of goods, etc.

The Customs Act, 1962Central Act · Act 52 of 1962

No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless the owner of the goods or such person--

(a) is given a notice in [writing with the prior approval of the officer of Customs not below the rank of [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 grounds of confiscation or imposition of penalty mentioned therein; and

Provided that the notice referred to in clause (a) and the representation referred to in clause (b) may, at the request of the person concerned be oral.

[Provided further that notwithstanding issue of notice under this section, the proper officer may issue a supplementary notice under such circumstances and in such manner as may be prescribed.]

Where this provision sits

Act	The Customs Act, 1962
Section	124
Marginal note	Issue of show cause notice before confiscation of goods, etc.
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	7

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act 29 of 2006. . Subs. by Act 29 of 2006, s. 28, for "writing informing" (w.e.f. 13-7-2006).
substituted, Act 8 of 2011. . Subs. by Act 8 of 2011, s. 49, for "a Deputy Commissioner of Customs" (w.e.f. 8-4-2011).
inserted, Act 13 of 2018. . The proviso ins. by Act 13 of 2018, s. 94 (w.e.f. 28-3-2018).

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