Giving of opportunity to the owner of the goods, etc :
Section – 14. No order imposing a penalty or of adjudication of confiscation shall be made unless the owner of the goods [(including the goods connected with services or technology)] or conveyance, or other person concerned, has been given a notice in writing—
| (a) | informing him of the grounds on which it is proposed to impose a penalty or to confiscate such goods [(including the goods connected with services or technology)] or conveyance; and | |
| (b) | to make a representation in writing within such reasonable time as may be specified in the notice against the imposition of penalty or confiscation mentioned therein, and, if he so desires, of being heard in the matter. |