Right of appeal to Commissioner (Appeals) subject to prescribed time limits and restricted adjournments during hearings. Any person aggrieved by a customs decision below the rank of Principal Commissioner or Commissioner may appeal to the Commissioner (Appeals) within sixty days; the Commissioner may allow a further thirty days for sufficient cause. During hearings the Commissioner may grant time and adjournments for reasons in writing, subject to a limit of three adjournments per party. Appeals must be in the form and verified as prescribed by rules.
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Provisions expressly mentioned in the judgment/order text.
Right of appeal to Commissioner (Appeals) subject to prescribed time limits and restricted adjournments during hearings.
Any person aggrieved by a customs decision below the rank of Principal Commissioner or Commissioner may appeal to the Commissioner (Appeals) within sixty days; the Commissioner may allow a further thirty days for sufficient cause. During hearings the Commissioner may grant time and adjournments for reasons in writing, subject to a limit of three adjournments per party. Appeals must be in the form and verified as prescribed by rules.
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