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Union of India - Section

Section 122A in The Customs Act, 1962

122A. [ Adjudication procedure. [ Inserted by Act 23 of 2004, Section 67 (w.e.f. 10.9.2004).]

(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.]