THE CUSTOMS ACT,1969 1
CHAPTER XIX
APPEALS AND REVISIONS 2
[193 Appeals to Collector (Appeals).- (1) Any person 3 [other than] an officer of customs aggrieved by any decision or order passed under 4[sections 79, 80 and 179 of this Act by an officer of customs not below the rank of an Assistant Collector] 5 [*****] may prefer appeal to the Collector (Appeals) within thirty days of the date of communication to him of such decision or order: Provided that an appeal preferred after the expiry of thirty days may be admitted by the Collector (Appeals) if he is satisfied that the appellant had sufficient cause for not preferring the appeal within that period. (2) An appeal under this section shall be in such form and shall be verified in such manner as may be prescribed by rules made in this behalf. (3) An appeal made under this Act shall be accompanied by a fee of one thousand rupees to be paid in the manner that may be prescribed by the Board. 5a
[193-A Procedure in appeal.- (1) The Collector (Appeals) shall give an opportunity to the appellant to be heard if he so desires.
(2) The Collector (Appeals) may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the ground of appeal, if the Collector (Appeals) is satisfied that the omission of that ground from the grounds of appeal was not willful or unreasonable. 5b
[(3) The Collector (Appeals) may, after making such further inquiry as may be necessary pass an order, within ninety days from the date of filing of appeal or within such extended period as the Collector (Appeals) may for reasons to be recorded in writing, extend, confirm, modify or annul the decision or order appealed against: Provided that such extended period shall not exceed ninety days unless the Board further extends at any time during the pendency of appeal:] Provided further that, where the Collector (Appeals) is of opinion that any duty has not been levied or has been short-levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short-levied or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in section 32 to show cause against the proposed order.
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