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<h1>Section 28KA of Customs Act: Appeal to High Court Against Rulings Must Be Filed Within 60 Days, Plus 30-Day Extension Possible.</h1> Section 28KA of the Customs Act, 1962, allows any officer authorized by the Board or the applicant to appeal to the High Court against a ruling or order issued by the Authority. This appeal must be filed within sixty days from the communication of the ruling or order, in a prescribed form and manner. The High Court may grant an additional thirty days for filing the appeal if it is satisfied that there was sufficient cause for the delay. This section was inserted by the Finance Act, 2018, and modified by the Tribunals Reforms Act, 2021.