Appeals to Commissioner (Appeals)

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....erson aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a 1[Principal Commissioner of Customs or] Commissioner of Customs may appeal to the Commissio....

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....ficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing : ....