Giving of opportunity to the owner of the goods, etc

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..... rtunity to the owner of the goods, etc. 14. No order imposing a penalty or of adjudication of confiscation shall be made unless the owner of the 1 [ goods (including the goods connected with services .....

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..... mposition of penalty or confiscation mentioned therein, and, if he so desired, of being heard in the matter. ----------------------------------- Notes:- 1. Substituted vide Notification S.O. 2099(E), .....

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