Lawgist28KAAppeal
1[28KA. Appeal.--(1) Any officer authorised by the Board, by notification, or the applicant may file an appeal to the Appellate Authority against any ruling or order passed by the Authority, within sixty days from the date of the communication of such ruling or order, in such form and manner as may be prescribed:
Provided that where the Appellate Authority is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period so specified, it may allow a further period of thirty days for filing such appeal.
(2) The provisions of sections 28-I and 28J shall, mutatis mutandis, apply to the appeal under this section.]
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1. Section 28KA shall stand inserted (date to be notified) by Act 13 of 2018, s. 70.
- 28E Definitions
- 28EA Customs Authority for Advance Rulings
- 28F Authority for advance rulings
- 28G [Omitted.]
- 28H Application for advance ruling
- 28I Procedure on receipt of application
- 28J Applicability of advance ruling
- 28K Advance ruling to be void in certain circumstances
- 28KA Appeal
- 28L Powers of Authority or Appellate Authority
- 28M Procedure for Authority and Appellate Authority
