Issue of show cause notice (SCN) before confiscation of goods etc. [Section 124]:

No order confiscating any goods or imposing any penalty on any person shall be made under this Chapter unless following conditions are satisfied-

(a) Issue of SCN: The owner of the goods or such person is given a notice in writing with the prior approval of the officer of customs not below the rank of Assistant Commissioner of Customs informing him of the grounds on which it is proposed to confiscate the goods or to impose a penalty.

(b) Opportunity of making presentation: The owner of the goods or such person 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

(c) Opportunity of being heard: The owner of the goods or such person is given a reasonable opportunity of being heard in the matter.

Waiver of show cause notice and representation: 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.