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    Question

    Any officer authorised by the Board, by notification, or

    the applicant may file an appeal to the Appellate Authority against any ruling or order passed by the Authority, within _____________ from the date of the communication of such ruling or order as per the Customs Act
    A Fifteen days Correct Answer Incorrect Answer
    B Thirty days Correct Answer Incorrect Answer
    C Sixty days Correct Answer Incorrect Answer
    D Ninety days Correct Answer Incorrect Answer
    E None of the above Correct Answer Incorrect Answer

    Solution

    28KA. AppealтАФ(1) Any officer authorised by the Board, by notification, or the applicant may file an appeal to the Appellate Authority against any ruling or order passed by the Authority, within sixty days from the date of the communication of such ruling or order, in such form and manner as may be prescribed: Provided that where the Appellate Authority is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period so specified, it may allow a further period of thirty days for filing such appeal.

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