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CMA Final · Indirect Tax Laws and Practice · Valuation and Related Party Transactions

In adjudication proceedings relating to a dispute on customs valuation, Section 122A of the Customs Act, 1962 provides that the adjudicating authority:

The adjudicating authority must give a hearing if the party desires one, and may adjourn for sufficient cause with written reasons, but not more than three times for a party during the proceeding, as Section 122A provides.

  1. Amay grant adjournments without any limit, provided reasons are recorded in writing
  2. Bmust give an opportunity of being heard if the party so desires, and cannot grant more than three adjournments to a party during the proceedingCorrect
  3. Cmay decide the matter without hearing if the party has filed a written reply
  4. Dmust grant at least five adjournments if sufficient cause is shown by the party

Explanation

Section 122A(1) requires a hearing opportunity if the party desires it. Section 122A(2) permits adjournments for sufficient cause with reasons recorded in writing, but the proviso caps them at three for a party during the proceeding.

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