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    <title>Appeals to Commissioner (Appeals)</title>
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    <description>Any person aggrieved by a decision or order passed under the Customs Act by an officer of customs lower in rank than a Principal Commissioner of Customs or Commissioner of Customs may appeal to the Commissioner (Appeals) within sixty days from communication of the decision or order. The appeal may be admitted within a further period of thirty days if sufficient cause prevented timely filing. The Commissioner (Appeals) may also grant adjournments for sufficient cause, but not more than three times to a party. Every appeal must be filed in the prescribed form and verified as specified by rules.</description>
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      <description>Any person aggrieved by a decision or order passed under the Customs Act by an officer of customs lower in rank than a Principal Commissioner of Customs or Commissioner of Customs may appeal to the Commissioner (Appeals) within sixty days from communication of the decision or order. The appeal may be admitted within a further period of thirty days if sufficient cause prevented timely filing. The Commissioner (Appeals) may also grant adjournments for sufficient cause, but not more than three times to a party. Every appeal must be filed in the prescribed form and verified as specified by rules.</description>
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