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TMI BlogAppeal to Commissioner (Appeals)X X X X Extracts X X X X X X X X Extracts X X X X ..... der Customs Act, 1962, by any officer below the rank of Principal Commissioner or Commissioner of Customs lies with the Commissioner (Appeals), within 60 days from the date of the communication to him of such decision or order, in terms of Section 128 (appeal by any person aggrieved by such order) or Section 129 (D)(4) [Departments appeal on review of order], as the case may be, of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period for filing of appeal to Commissioner (Appeal) is 60 days from the date of communication of order being appealed against. However, Commissioner (Appeals) may allow a further period of thirty days for filing of appeal provided he is satisfied that appellant was prevented by sufficient cause from presenting the appeal within the period of 60 days. 2.4 The procedure for filing of appeal bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal, shall pass an order as he thinks just and proper,- (a) confirming, modifying or annulling the decision or order appealed against; or (b) referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as the case may be, in the following cases, namely: (i) where an order or decision has been passed without following the principles of natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equiring the appellant to pay any duty not levied, short-levied or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in section 28 to show cause against the proposed order. 2.6 The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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