(1) Any person aggrieved by any decision or order made by the Adjudicating Authority under this Ordinance may prefer an appeal,—
(a) where the decision or order has been made by the Direetatf General, to the Central Government;
Penaltr or confiscation not to interfere with ether puniskments.
Adjudicating Authority.
Giving ef opportunity t0 the awner of the goods, etc.
Appeal.
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(b) where the decision or order has been made by an officer subordinate to the Director General, to the Director General or to any officer superior to the Adjudicating Authority authorised by the Director General to hear the appeal.
within a period of forty-five days trom the date on which the decision or order is served on such person:
Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the aforesaid period, allow such appeal to be preferred within a further period of thirty days:
Provided further that in the case of an appeal against a decision or order imposing a penalty or redemption charges, no auch appeal shall be entertained unless the amount of the penalty or redemption charges has been deposited by the appi/lant:
Provided also that, where the Appellate Authority is of opinion that the deposit to be made will cause undue hardship to the appellant, it may, at its discretion, dispense with such deposit either unconditionally or subject to such conditions as it may impose.
(2) The Appellate Authority may, after giving to the appellant a reasonable opportunity of being heard, if he so desires, and after making such further enquiries, if any, as it may consider necessary f make such orders as it thinks fit, confirming, modifying or reversing the decision or order appealed against, or may send back thv: case with such directions, as it may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary:
Provided that an order enhancing or imposing a penalty or redemption charges or confiscating goods of a greater value shall not be made under this section unless the appellant has been given an opportunity of making a representation, and, if he so desires, of being heard in his defence.
(3) The order made in app»«l hj the Appellate Authority shall be final.
16. The Central Government, in the case of any decision or order, not being a decision or order made in an appeal, made by the Director General, or the Director General in the case of any decision or order made by any officer subordinate to him, may on its or his own motion or otherwise, call for and examine the records of any proceeding in which a decision or an order imposing a penalty or redemption charges or adjudicating confiscation has been made and against which no appeal has been preferred, for the purpose of satisfying itself or himself, as the case may be, as to the correctness, legality or propriety of such decision or order and make such orders thereon as may be deemed fit;
Provided that no decision or order shall be varied under this section so as to prejudicially affect any person unless such person—
(a) has, within a period of two years from the date of such decision or order, received a notice to show cause why such decision or order shall not b« varied, md R«jrt*M».
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(6) has been given a reasonable opportunity of making representation and, if he so desires, of being heard in his defence-