law: Custom Act, 1962 
  124.
  
  ISSUE OF SHOW CAUSE NOTICE BEFORE CONFISCATION OF GOODS, ETC. – 
  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 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
  (c)
  
  is given a reasonable opportunity of being heard in the matter :
  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.