Section 70 of Finance Act 2018
[Section 70 of Finance Act 2018 deals with Insertion of new section 28KA and is covered in CHAPTER IV INDIRECT TAXES]
Insertion of new section 28KA
70 . In the Customs Act, after section 28K, the following section shall be inserted with effect from such date as the Central Government may, by notification, appoint, namely:—
“28KA. Appeal.—(1) Any officer authorised by the Board, by notification, or the applicant may file an appeal to the Appellate Authority 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 Appellate Authority 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) The provisions of sections 28-I and 28J shall, mutatis mutandis, apply to the appeal under this section.”.