APPEAL NO. CUS.434/PB OF 2003, DECIDED ON 13TH DECEMBER, 2003. versus APPEAL NO. CUS.434/PB OF 2003, DECIDED ON 13TH DECEMBER, 2003.
Section 80 goods80 Issuing a showcase notice before confiscating goods or imposing fines must meet three prerequisites before confiscating goods or imposing fines: inform the owner of the goods or the person to be fined. This should be made orally in writing, rather than notified in writing of the goods on which it is proposed to confiscate or fine, provided that he gives his consent in writing to the Adjusting Officer. As stated, after conferring upon him the basis for confiscating or imposing fines, he shall then be given an opportunity to make a written representation. He may verbally represent against the proposed action provided he or she identifies such election in writing. Such representation should be made within a reasonable time, to be explained by the Adjudicating Officer and to provide appropriate hearing opportunities.
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