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Insertion of new section 28KA.-Appeal.

Section 70 - Acts - INDIRECT TAXES - Customs - FINANCE ACT, 2018 - Section 70 - 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 .....

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e 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 per .....

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