Act Number: 52

Act Name: The Customs Act, 1962

Year: 1962

Enactment Date: 1962-12-13

Long Title: An Act to consolidate and amend the law relating to Customs.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 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.]
Notes:
1. Ins. by Act 23 of 2004, s. 67 (w.e.f. 10-9-2004).
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