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<h1>Appeal Customs Decisions: File within 60 Days, Possible 30-Day Extension, Max 3 Adjournments Allowed, Follow Specified Form</h1> Any person aggrieved by a decision or order from a customs officer lower in rank than a Principal Commissioner or Commissioner of Customs can appeal to the Commissioner (Appeals) within sixty days of receiving the decision. The Commissioner (Appeals) may extend this period by thirty days if a valid reason is provided. During the appeal process, the Commissioner (Appeals) can grant time extensions and adjourn hearings, but no party can receive more than three adjournments. Appeals must be submitted in a specified form and verified according to established rules.