Section 28KA - Appeal - Customs Act, 1962

1 [Appeal 28KA. (1) Any officer authorised by the Board, by notification, or the applicant may file an appeal to the 2 [ 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 2 [ 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. 3 [ **** ] ] ******************** Notes:- 1. Inserted vide THE FINANCE ACT, 2018 2. Substituted vide THE TRIBUNALS REFORMS ACT, 2021 dated 13-08-2021 w.e.f. 04-04-2021 before it was read as Appellate Authority 3. Omitted vide THE TRIBUNALS REFORMS ACT, 2021 dated 13-08-2021 w.e.f. 04-04-2021 before it was read as (2) The provisions of sections 28-I and 28J shall, mutatis mutandis, apply to the appeal under this section.