Customs appeal procedure before Commissioner (Appeals) permits delayed filing for sufficient cause and limits adjournments. Any person aggrieved by a decision or order passed under the Customs Act by an officer of customs lower in rank than a Principal Commissioner of Customs or Commissioner of Customs may appeal to the Commissioner (Appeals) within sixty days from communication of the decision or order. The appeal may be admitted within a further period of thirty days if sufficient cause prevented timely filing. The Commissioner (Appeals) may also grant adjournments for sufficient cause, but not more than three times to a party. Every appeal must be filed in the prescribed form and verified as specified by rules.