Customs (Verification of Identity and Compliance) Regulations, 2021

Regulation 9. Denial of benefits

In case of failure of authentication as required under the sub-section (1) of section 99B, the Commissioner of Customs may, by order, under clause (ii) of sub-section 3 of section 99B of the Act, direct that such person shall not have the benefit of any of the items specified in sub-clause (a) to (f) of clause (i) of sub-section (3) of section 99B of the Act.

Provided that no such order shall be issued without providing an opportunity of being heard to such person by following the procedure prescribed under section 122A of the Act.