Section 67 - Insertion of new section 122A - Finance (No. 2) Act, 2004

67. Insertion of new section 122A.- After section 122 of the Customs Act, the following section shall be inserted, namely:- "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.".