Issue of show cause notice before forfeiture of declared goods.

(1) No order of forfeiture of any declared goods shall be made under section 8 unless the owner of such declared goods, package, covering, receptacle, animal, vehicle, vessel or other conveyance or the person from whom it was seized- (a) is given a written notice informing him the grounds on which it is proposed to forfeit the declared goods, package, covering, receptacle, animal, vehicle, vessel or other conveyance; (b) is given an opportunity of making a written representation in the grounds of forfeiture within such reasonable time as may be specified in the notice; and (c) is given a reasonable opportunity of being heard in the matter. (2) Without prejudice to the provisions of sub-section (1), an order of forfeiture of any animal, vehicle, vessel or other conveyance under section 8 shall not be passed if the owner of such animal, vehicle, vessel or other conveyance proves to the satisfaction of the Collector that it was used in carrying the declared goods without his knowledge or the knowledge of his agent, if any, and the person in charge of, and that each of them had taken all reasonable and necessary precautions against such use. (3) If the provisions of clause (a) of sub-section (1) have been sufficiently complied with in giving such notice, no order of forfeiture of any declared goods, package, covering, receptacle, animal, vehicle, vessel or other conveyance shall be invalid merely because of any defect or irregularity in the notice given under that clause.