128Appeals to Commissioner (Appeals)

¹[128. Appeals to ²[Commissioner (Appeals)].--(1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a ³[Principal Commissioner of Customs or Commissioner of Customs] may appeal to the ²[Commissioner (Appeals)] ⁴[within sixty days] from the date of the communication to him of such decision or order:

^{5@[Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented
by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be
presented within a further period of thirty days.]}

6^{[(1A) The Commissioner (Appeals) may, if sufficient cause is shown at any stage of hearing of an
appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal
for reasons to be recorded in writing:}

Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.]

(2) Every appeal under this section shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf.]

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1. Subs. by Act 44 of 1980, s. 50 and The Fifth Schedule, for Chapter XV (w.e.f. 11-10-1982).

2. Subs. by Act 22 of 1995, s. 50, for "Collector (Appeals)" (w.e.f. 26-5-1995).

3. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).

4. Subs. by Act 14 of 2001, s. 109, for "within three months" (w.e.f. 11-5-2001).

5. Subs. by s. 109, ibid., for the proviso (w.e.f. 11-5-2001).

6. Ins. by Act 23 of 2004, s. 68 (w.e.f. 10-9-2004).

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APPEALS