Central Act

The Customs Act, 1962

1[28KA. Appeal.--(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****