The Customs Act,1962 122AChapter XIV · Confiscation of Goods and Conveyances and Imposition of Penalties
Section 122A · Adjudication Procedure
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1[122A. Adjudication Procedure.--(1) The adjudicating authority shall, in any proceeding under
this Chapter or any other provision of this Act, give an opportunity of being heard to a party in a
proceeding, if the party so desires.
(2) The adjudicating authority may, if sufficient cause is shown at any stage of proceeding referred to in sub-section (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during the proceeding.]
(2) The adjudicating authority may, if sufficient cause is shown at any stage of proceeding referred to in sub-section (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during the proceeding.]
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