(1) Any person aggrieved by an order made by the prescribed authority under sub-section (1) of section 17 may, in the prescribed manner; appeal to such higher authority as may be prescribed within thirty days of such order:
Provided that no appeal shall be entertained by such higher authority unless it is satisfied that the amount of duty due and the penalty, if any, imposed on the person has been paid:
Provided further, that if such higher authority is satisfied that the person is unable to pay the duty due or the penalty, if any, imposed or both, it may, for reasons to be recorded in writing, entertain the appeal without the duty or penalty or both having been paid.
(2) Subject to such rules of procedure as may be prescribed, the higher authority may pass on such appeal such order as it may think fit.