Customs Act 1962

Appeals and Revision

Section 128. Appeals to Commissioner (Appeals) (Relevant Updates)

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

*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

(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 such 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.

 1 Substituted Vide Section 78 of the Finance Act 2014