Print

03/07/2022
Laws of Bangladesh

The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XVIII

PREVENTION OF SMUGGLING - POWERS OF SEARCH, SEIZURE AND ARREST-ADJUDICATION OF OFFENCES

Issue of show-cause notice before confiscation of goods or imposition of penalty
180. No order under this Act shall be passed for the confiscation of any goods or for imposition of any penalty on any person, unless the owner of the goods, if any, or such person-
 
 
 
 
(a) is informed in writing (or if the person concerned consents in writing orally) of the grounds on which it is proposed to confiscate the goods or to impose the penalty;
 
 
 
 
(b) is given an opportunity of making a representation in writing (or if the person concerned indicates in writing his preference for it orally) within such reasonable time as the appropriate officer may specify, against the proposed action; and
 
 
 
 
(c) is given a reasonable opportunity of being heard personally or through a counsel or duly authorised agent 1[:
 
 
 
 
Provided that the provisions of this section shall not apply to an order of confiscation of any goods or imposition of any penalty on any person passed in consequence of a request in writing of the owner of such goods or the person concerned to the effect that the offence is admitted and that the owner of such goods or the person concerned consents in writing to accept the order passed without issuing any show cause notice to him and without prejudice to his right of appeal against such order.]

  • 1
    The colon (:) was substituted for the full-stop (.) by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986)
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs