The Customs Act, 1962
128. APPEALS 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[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.]
1. Chapter XV (containing sections 128, 128A, 129, 129A, 129B, 129C, 129D, 129E, 130, 130A, 130B, 130C, 130D, 130E, 130F, 131, 131A, 131B, 131C) subs. by Act 44 of 1980, sec. 50 and the Fifth Sch. Pt. 1, for Chapter XV (containing sections 128, 129, 130, and 131) (w.e.f. 11-10-1982).
2. Subs. by Act 22 of 1995, sec. 50, for “Collector (Appeals)” (w.e.f. 26-5-1995).
3. Subs. by Act 22 of 1995, sec. 50, for “Collector of Customs” (w.e.f. 26-5-1995).
4. Subs. by Act 14 of 2001, sec. 109, for “within three months” (w.e.f. 11-5-2001).
5. Subs. by Act 14 of 2001, sec. 109, for the proviso (w.e.f. 11-5-2001).
6.Ins. by Act 23 of 2004, sec. 68 (w.e.f. 10-9-2004).