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THE CUSTOMS ACT, 1962 · CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES

Section 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.]