Issue of show cause notice before confiscation of goods, etc

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..... or such person - (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 noti .....

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