Customs Act 1962

Advance Rulings

¹[Section 28KA. Appeal (Relevant Updates)

*(1) Any officer authorised by the Board , by notification, or the applicant may file an appeal to the ²[High Court] ^[helldodold[Appellate Authority]^helldod] 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 ²[High Court] ^[helldodold[Appellate Authority]^helldod] 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.

^{[helldod3omit}[(2) The provisions of section 28-I and 28J shall, mutatis mutandis, apply to the appeal under this section.]]^helldod]

1. Inserted Vide Section 70 of the Finance Act 2018

2. Substituted Vide The Tribunals Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 [Para 5 (d)(i)]

3. Omitted Vide The Tribunals Reforms (Rationalisation and Conditions of Service) Ordinance, 2021 [Para 5 (d)(ii)]