# 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.]
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1. Ins. by Act 23 of 2004, s. 67 (w.e.f. 10-9-2004).
CONFISCATION OF GOODS AND CONVEYANCES AND IMPOSITION OF PENALTIES
119
Confiscation of goods used for concealing smuggled good120
Confiscation of smuggled goods notwithstanding any change in form, etc121
Confiscation of sale-proceeds of smuggled goods122
Adjudication of confiscations and penalties123
Burden of proof in certain cases124
Issue of show cause notice before confiscation of goods, etc125
Option to pay fine in lieu of confiscationLawyer's Registry
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