Section 128: Appeals to Commissioner (Appeals).

The Customs Act, 1962Central Act · Act 52 of 1962

[128. Appeals to [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 [Principal Commissioner of Customs or Commissioner of Customs] may appeal to the [Commissioner (Appeals)] [within sixty days] from the date of the communication to him of such decision or order:

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.]

Where this provision sits

Act	The Customs Act, 1962
Section	128
Marginal note	Appeals to Commissioner (Appeals).
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	3

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, Act 44 of 1980. . Subs. by Act 44 of 1980, s. 50 and The Fifth Schedule, for Chapter XV (w.e.f. 11-10-1982).
substituted, Act 22 of 1995. . Subs. by Act 22 of 1995, s. 50, for "Collector (Appeals)" (w.e.f. 26-5-1995).
substituted, Act 25 of 2014. . Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
substituted, Act 14 of 2001. . Subs. by Act 14 of 2001, s. 109, for "within three months" (w.e.f. 11-5-2001).
substituted. . Subs. by s. 109, ibid., for the proviso (w.e.f. 11-5-2001).
inserted, Act 23 of 2004. . Ins. by Act 23 of 2004, s. 68 (w.e.f. 10-9-2004).

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