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Section 122A of the Customs Act - Adjudication Procedure

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Last Updated: 08-09-2026

[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.]

 

[1]  Inserted by the Finance (No. 2) Act, 2004 (23 of 2004), section 67 (w.e.f. 10.09.2004).