Section 128 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 128 is the first rung of the appeal ladder in customs. A person aggrieved by a decision or order passed under the Act by an officer lower in rank than a Principal Commissioner of Customs or Commissioner of Customs may appeal to the Commissioner (Appeals) within sixty days of communication, with a further thirty days allowed for sufficient cause. This article follows the text on the CBIC portal updated to 30 March 2022.
Any person aggrieved by a decision or order of an officer of customs lower in rank than a Principal Commissioner or Commissioner of Customs may appeal to the Commissioner (Appeals) within sixty days from the date of communication. The Commissioner (Appeals) may allow a further thirty days if satisfied that sufficient cause prevented presentation in time. Adjournments are limited to three per party. The form and verification are as specified by rules.
The text consulted is the CBIC copy last updated on 30 March 2022 (the Act as amended up to the Finance Act, 2022). Later Finance Acts are not in that copy; check any later change to section 128 before acting.
Who can appeal, and against what
Sub-section (1) opens: "Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a Principal Commissioner of Customs or Commissioner of Customs may appeal to the Commissioner (Appeals)".
Two features matter:
- The appellant is "any person aggrieved", not only the importer or exporter. A customs broker, a carrier or any other person affected by the decision or order can qualify.
- The order must come from an officer "lower in rank than" the Principal Commissioner or Commissioner of Customs. An order from an officer of that rank or higher is not covered by this sub-section; for orders of that kind, see our article on section 129A and appeals to the Appellate Tribunal.
The footnotes record that "Commissioner (Appeals)" replaced "Collector (Appeals)" by the Finance Act, 1995 (22 of 1995), with effect from 26.05.1995, and that "Principal Commissioner of Customs or Commissioner of Customs" was substituted by the Finance (No.2) Act, 2014 (25 of 2014), with effect from 06.08.2014.
If you have an order in hand and the time is running, our legal dispute resolution team can help you prepare the appeal.
The time limit: sixty days and thirty days
| Item | Text |
|---|---|
| Basic period | "Within sixty days from the date of the communication to him of such decision or order" |
| Extension | "A further period of thirty days", if the Commissioner (Appeals) is satisfied that the appellant "was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days" |
| Who allows the extension | The Commissioner (Appeals) |
The sixty days run from "the date of the communication to him" of the decision or order. The date of communication, not the date of the order, is the starting point. The footnotes record that "within sixty days" replaced "within three months" by the Finance Act, 2001 (14 of 2001), with effect from 11.05.2001, and that the proviso was also substituted by that Act. The earlier wording is not law.
Reading the proviso: the extension is for "a further period of thirty days" only. The text prints no power to allow a longer delay. The condition is "sufficient cause" for being prevented from presenting the appeal within sixty days, and the Commissioner (Appeals) must be "satisfied".
Example with invented names: Bhavna Imports Pvt Ltd receives an order from an Assistant Commissioner of Customs on 10 March. The sixty days run from the date the order is communicated to it. If the company is prevented by sufficient cause from filing within that period, it can ask the Commissioner (Appeals) to allow presentation within a further thirty days and explain the cause in the application.
Sub-section (1A): hearing and adjournments
Sub-section (1A) was inserted by the Finance (No.2) Act, 2004 (23 of 2004), with effect from 10.09.2004, per the footnote. It says the Commissioner (Appeals) "may, if sufficient cause is shown at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing". The proviso: "no such adjournment shall be granted more than three times to a party during hearing of the appeal."
So an appellant who needs time must show sufficient cause each time, the reasons must be recorded in writing, and the ceiling is three adjournments for a party. The same limit appears for adjudication in section 122A, discussed in our article on sections 122, 122A and 123.
Sub-section (2): form and verification
"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." The Act prints no form.
The rules
The Customs (Appeals) Rules, 1982 are made under section 156(1) of the Act, as the rules' own opening lines say. They have a chapter on appeals to the Commissioner (Appeals), whose first rule is headed "Form of appeal to (Appeals)". The copy consulted is last updated 06-August-2014, the date printed on that file and not of the Act text. This article takes no form details from it.
What happens after the appeal is filed
The procedure before the Commissioner (Appeals) is in section 128A, covered in our article on section 128A. The next appeal, to the Appellate Tribunal, is under section 129A; see our articles on section 129 and section 129A. Section 129E deals with a deposit in connection with appeals, and our article on sections 129E and 129EE covers it. For the overall route see Customs appeal process: Commissioner (Appeals), CESTAT and the High Court and Customs appeals: Commissioner (Appeals) and CESTAT.
Practical points
- Diary the date of communication of the order, not the date printed on it, and count sixty days from the communication.
- If the sixty days will be missed, prepare the sufficient-cause explanation at once, because the extension is only thirty days.
- Request time only where there is real cause, and record the cause; each party has at most three adjournments.
- Check the rules in force for the form and verification of the appeal.
Need help filing a first appeal?
A first appeal turns on the date of communication, the grounds and the supporting papers. Our team can help you review the order, prepare the grounds and plan the hearing through legal dispute resolution for customs matters, starting before the sixty days run out.
Key takeaways
- Appeals under section 128 lie against decisions or orders of officers lower in rank than a Principal Commissioner of Customs or Commissioner of Customs.
- The period is sixty days from the date of communication, extendable by a further thirty days for sufficient cause.
- The Commissioner (Appeals) may adjourn for reasons recorded in writing, but not more than three times to a party.
- The form and verification are as specified by rules.
Read next
- Section 128A: procedure in appeal before the Commissioner (Appeals)
- Section 129: the Appellate Tribunal (CESTAT)
- Section 129A: appeals to the Appellate Tribunal
- How to file a customs appeal before CESTAT
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.