Appeal
Section 28KA of the Customs Act, 1962 deals with appeal. Any officer authorised by the Board, by notification, or the applicant may file an appeal to the [High Court] 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 The Act came into force on 01 Feb 1963.
1[28KA. Appeal.--(1) Any officer authorised by the Board, by notification, or the applicant may file an appeal to the 2[High Court] 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 2[High Court] 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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Section 28KA, The Customs Act, 1962 (Act 52 of 1962).
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… Appellant vs. M/s.Genuine Spices, No.20/106B, Kunnappallil, Behind Municipality Office, Erattupetta, Kottayam, Kerala - 686 121. ... Respondent Appeal filed under Section 28KA of the Customs Act, 1962, against the order passed by the learned Customs Authority for Advance Ruling, Mumbai, in CAAR/Mum/ARC/72/2023 dated 28-12-2023. For Appellant : Mr.N.Dilipkumar J U D G M E N T (Judgment of the Court was made by …
Questions about Section 28KA
What does Section 28KA of the Customs Act deal with?
Section 28KA of the Customs Act is headed "Appeal". [28KA. Appeal.--(1) Any officer authorised by the Board, by notification, or the applicant may file an appeal to the [High Court] 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 presc
How do I find court cases under Section 28KA of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 28KA, section 28KA Customs Act 1962, section 28KA of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 28KA of the Customs Act come into force?
Section 28KA of the Customs Act, cited as Customs Act 1962 28KA, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.