Appeals to 2Commissioner (Appeals)(1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a 3Principal Commissioner of Customs or Commissioner of Customs may appeal to the 2Commissioner (Appeals) 4within sixty days from the date of the communication to him of such decision or order :

5[Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.]

6[(1A) The Commissioner (Appeals) may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing :

Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.]

(2) Every appeal under this section, shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf.


1. Chapter XV (containing sections 128, 128A, 129, 129A, 129B, 129C, 129D, 129E, 130, 130A, 130B, 130C, 130D, 130E, 130F, 131, 131A, 131B, 131C) substituted by Act 44 of 1980, section 50 and the Fifth schedule, Pt. 1-4, for Chapter XV (containing sections 128, 129, 130, 131) (w.e.f. 11.10.1982). Earlier section 128 was amended, section 130 was substituted and section 131 was amended by Act 25 of 1978, section 13, 14, and 15 (w.e.f. 01.07.1978 and 01.08.1978). Section 129A and section 129D were amended by Act 62 of 1986, section 34(b)(i) and (ii) but Act 62 of 1986 was repealed by Act 25 of 2004, section 2 and Schedule (w.e.f. 21.12.2004).

2. Substituted by Act 22 of 1995, section 50, for Collector (Appeals) (w.e.f. 26.05.1995).

3. Substituted by Act 25 of 2014, section 78, for Commissioner of Customs (w.e.f. 06.08.2014). Earlier the words Commissioner of Customs were substituted by Act 22 of 1995, section 50, for the words Collector of Customs (w.e.f. 26.05.1995).

4. Substituted by Act 14 of 2001, section 109(a), for within three months (w.e.f. 11.05.2001).

5. Substituted by Act 14 of 2001, section 109(b), for the proviso (w.e.f. 11.05.2001).

6. Inserted by Act 23 of 2004, section 68 (w.e.f. 10.09.2004).