Section 128

Appeals to 2 [Commissioner (Appeals)] . — (1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a 3 [Principal Commissioner of Customs or Commissioner of Customs] may appeal to the 2 [Commissioner (Appeals)] 4 [within sixty days] from the date of the communication to him of such decision or order:

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128. Appeals to 2 [Commissioner (Appeals)] . — (1) Any person aggrieved by any decision or order passed under this Act by an officer of customs lower in rank than a 3 [Principal Commissioner of Customs or Commissioner of Customs] may appeal to the 2 [Commissioner (Appeals)] 4 [within sixty days] from the date of the communication to him of such decision or order: