Adjudication Procedure
Section 122A of the Customs Act, 1962 deals with adjudication Procedure. 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. The Act came into force on 01 Feb 1963.
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.]
Section 122A, The Customs Act, 1962 (Act 52 of 1962).
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… He was then released. Proceedings were taken up. He sought adjournments. Three adjournments were given. But when the fourth adjournment was asked for, the authorities denied it presumably keeping in view the provisions of Section 122A of the Customs Act, 1962, which restricts the number of adjournments to three. Even though the wordings of the provisions of the Customs Act are mandatory , they can at best be directory in operation, but that does not mean that the provisions has to be ignored. In exceptional cases for reasons to be recorded in …
Questions about Section 122A
What does Section 122A of the Customs Act deal with?
Section 122A of the Customs Act is headed "Adjudication Procedure". [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.
How do I find court cases under Section 122A of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 122A, section 122A Customs Act 1962, section 122A of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 122A of the Customs Act come into force?
Section 122A of the Customs Act, cited as Customs Act 1962 122A, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.