Appeals to Commissioner (Appeals)

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....to the ^4A[Commissioner (Appeals)] ^5[within sixty days] from the date of the communication to him of such decision or order: ^6[Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days.] ^....

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....Finance (No. 2) Act, 1980 w.e.f. 11-10-1982 (Notified vide Notification No. G.S.R. 597(E) dated 11-10-1982) before it was read as, "CHAPTER XV APPEALS AND REVISION 128. Appeals. (1) Any person aggrieved by any decision or order, passed under this Act ^1[(not being an order passed under section 130)] may, within three months from the date of the....

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....ing, modifying or annulling the decision or order appealed against: Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value shall not be passed- (a) by an Appellate Collector of Customs; (b) by the Board unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: ....

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....p;Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Collector (Appeals)" 5. Substituted vide Section 109 of the Finance Act, 2001 w.e.f. 11-05-2001 before it was read as, "within three months" 6.  Substituted vide Section 109 of the Finance Act, 2001 w.e.f. 11-05-2001 before it was read as, "Provided that the ....