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Section 122A – Customs Act, 1962

The Customs Act, 1962

 

 

122A. Adjudication procedure.—

 

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.]

 

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1. Ins. by Act 23 of 2004, sec. 67 (w.e.f. 10-9-2004).

 

 

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Laws – Customs Act, 1962

 

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