Section 193: Appeals to Collector (Appeals)

2[193 Appeals to Collector (Appeals).- 60[ (1) Any person including an officer of Customs aggrieved by any decision or order passed under sections 33, 79, 80 69[,131] 66[,] 179 66[and 195] by an officer of Customs below the rank of Additional Collector 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 has 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.

Effective date: 1969-03-03

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