(3)(a)No decision or order under this section shall be made so as to pre-judicially affect any person unless such person is given a reasonable opportunity of making representation and if, he so desires, of being heard in his defence.(b)Where the Board or, as the case may be, the [Commissioner of Customs] [is of the opinion that any duty has not been levied or has been short-levied or short-paid or erroneously refunded, no order requiring the affected person to pay any duty not levied or paid, short-levied or short-paid or erroneously refunded shall be passed under this section unless such person is given notice within the time limit specified in section 28 to show cause against the proposed order. [Inserted by Act 29 of 1988, Section 5 (w.e.f. 1.7.1988). ]
