Limitation for filing appeals shortened to sixty days; condonation permitted for further thirty days on sufficient cause. Section 128 of the Customs Act is amended to reduce the appeal filing period from three months to sixty days and to substitute a proviso permitting the Commissioner (Appeals) to allow a further thirty days to present the appeal if satisfied that the appellant was prevented by sufficient cause from filing within the sixty day period.
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Provisions expressly mentioned in the judgment/order text.
Limitation for filing appeals shortened to sixty days; condonation permitted for further thirty days on sufficient cause.
Section 128 of the Customs Act is amended to reduce the appeal filing period from three months to sixty days and to substitute a proviso permitting the Commissioner (Appeals) to allow a further thirty days to present the appeal if satisfied that the appellant was prevented by sufficient cause from filing within the sixty day period.
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