Custom Act, 1962
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 Commissioner of Customs may appeal to the Commissioner (Appeals) within three months from the date of the communication to him of such decision or order :
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 three months, allow it to be presented within a further period of three months.
(2) Every appeal under this section, shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf.