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Section 28KA: Appeal.

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

[28KA. Appeal.--(1) Any officer authorised by the Board, by notification, or the applicant may file an appeal to the [High Court] 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 [High Court] 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.

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Where this provision sits

ActThe Customs Act, 1962
Section28KA
Marginal noteAppeal.
JurisdictionCentral
StatusIn force as published by the source

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.

  • inserted, Act 13 of 2018. . Section 28KA shall stand inserted (date to be notified) by Act 13 of 2018, s. 70.
  • substituted, Act 33 of 2021. . Subs. by Act 33 of 2021, s. 12, for Appellate Authority (w.e.f. 4-4-2021).
  • omitted, Act 33 of 2021. . Sub-section (2) omitted by Act 33 of 2021, s. 12 (w.e.f. 4-4-2021).

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