Customs Act, 1962 — Chapter XIV: Confiscation of Goods and Conveyances and Imposition of Penalties
122A. Adjudication procedure
- The adjudicating authority shall, in any proceeding under section 122 or 128A, give an opportunity of being heard to a party in the proceeding, if the party so desires.
- The adjudicating authority may, if sufficient cause is shown at any stage of the proceeding, grant time to a party and adjourn the hearing, recording reasons in writing; provided that no such adjournment shall be granted more than three times to a party during the proceeding.
