Customs Act, 1962 › Chapter VB — Advance Rulings
Section 28KA. Appeal
Customs Act, 1962
Bare Act
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 prescribed:
Provided that where the 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.
(2) [Omitted]
Judgments on Section 28KA
- Valeo India Private Limited vs Customs Authority For Advance Rulings,… — Bombay High Court, 15 Oct 2026. An appeal against an advance ruling under Section 28KA must be filed within sixty days of communication; the e-filing date counts, and an appeal e-filed within that period is in time even if office objections are…