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The Customs Act, 1962

Section 128Appeals to Commissioner (Appeals)

Read in the full Act
Section 128: Appeals to Commissioner (Appeals)

128. Appeals to Commissioner (Appeals)

128. Appeals to [Commissioner (Appeals)].—(1) Any person aggrieved by any decision or order passed under this 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 the date of the communication to him of such decision or order:

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Amendment notes (6)
  1. Subs w.e.f. 11-10-1982 . Subs. by Act 44 of 1980, s. 50 and The Fifth Schedule, for Chapter XV (w.e.f. 11-10-1982).
  2. Subs w.e.f. 26-5-1995 . Subs. by Act 22 of 1995, s. 50, for "Collector (Appeals)" (w.e.f. 26-5-1995).
  3. Subs w.e.f. 6-8-2014 . Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
  4. Subs w.e.f. 11-5-2001 . Subs. by Act 14 of 2001, s. 109, for "within three months" (w.e.f. 11-5-2001).
  5. Subs w.e.f. 11-5-2001 . Subs. by s. 109, ibid., for the proviso (w.e.f. 11-5-2001).
  6. Ins w.e.f. 10-9-2004 . Ins. by Act 23 of 2004, s. 68 (w.e.f. 10-9-2004).