Customs Act, 1962 › Chapter XIV — Confiscation of goods and conveyances and imposition of penalties

Section 122A. Adjudication Procedure

Customs Act, 1962

Bare Act

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.

Judgments on Section 122A

Mumbai Travel Retail Private Limited vs Mumbai-Air Cargo Import — CESTAT, 9 May 2025. A monetary penalty under Section 112(a) of the Customs Act for a wrong claim of exemption is a civil contravention, not a penalty 'for an offence under the Customs Act' within Regulation 3(2)(c) of the Special Warehouse…
M/S Bhagwan Corporation vs Commissioner Of Customs, Icd Patparganj — Delhi High Court, 9 Feb 2026. Section 125(1) of the Customs Act, 1962, employing the word 'may', confers a discretion rather than an absolute or vested right to redemption of confiscated goods—especially prohibited goods—and Article 226 cannot be…
Posco Maharashtra Steel Pvt Ltd vs The Commissioner Of Customs-Mumbai… — CESTAT, 7 Dec 2022. An amendment request under section 149, Customs Act, 1962, may be refused only for sufficient reason after notice and hearing; ascertainability of the facts at the time of export — not mere lapse of time under a…
Sanjay Danchand Ghodawat vs Additional Commissioner Of Customs… — Calcutta High Court, 21 Sep 2017. Where a revenue statute like the Customs Act constitutes a complete code and provides an efficacious special remedy such as the Section 128 appeal, the writ court will not normally entertain an Article 226 petition…