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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>New Sub-section 1A in Section 128 of Customs Act: Limits Adjournments to Three with Written Reasons Required.</h1> Section 128 of the Customs Act has been amended to include a new sub-section (1A). This provision allows the Commissioner (Appeals) to grant adjournments during an appeal hearing if sufficient cause is shown. The Commissioner can grant time to the parties involved and adjourn the hearing, but this can only be done up to three times for any party, with reasons for adjournment recorded in writing.