Any person who,-

(a) prevents or obstructs survey, inspection, entry, search, seizure or checking of invoices by an officer empowered under this Act, or

(b) prevents or obstructs inspection of any vehicle or vessel or goods transported, otherwise or seizure of goods by an officer in charge of a check post or barrier or any officer empowered under this Act, or

(c) Prevents or obstructs any other act of an officer which he is empowered to perform under this Act,

shall, pay by way of penalty an amount not exceeding twenty five thousand rupees, as may be imposed by an officer not below the rank of an assessing authority:

Provided that no order under this shall be passed unless the person affected by such order is given an opportunity of being heard.