Chapter XV
Appeals and Revision
128. Appeals to [1][Commissioner (Appeals)]. -
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(1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a [2][Principal Commissioner of Customs or Commissioner of Customs] may appeal to the 1[Commissioner (Appeals)] [3][within sixty days] from the date of the communication to him of such decision or order: |
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[5][(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.] |
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(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 by the Finance Act, 1995 (22 of 1995), section 50, for "Collector (Appeals)" (w.e.f. 26.05.1995).
[2] Substituted by the Finance (No.2) Act, 2014 (25 of 2014), section 78, for "Commissioner of Customs" (w.e.f. 06.08.2014). Earlier the words "Commissioner of Customs" were substituted by Act 22 of 1995, section 50, for the words "Collector of Customs" (w.e.f. 26.05.1995).
[3] Substituted by the Finance Act, 2001 (14 of 2001), section 109(a), for "within three months" (w.e.f. 11.05.2001).
[4] Substituted by the Finance Act, 2001 (14 of 2001), section 109(b), for the proviso (w.e.f. 11.05.2001).
[5] Inserted by the Finance (No.2) Act, 2004 (23 of 2004), section 68 (w.e.f. 10.09.2004).