- Any importer objecting to an order relating to assessment passed by the Commissioner suo motu under sub-section(1) of Section 14 may appeal to the High Court within sixty days from the date on which the order was communicated to him:
Provided that the High Court may admit an appeal preferred after the period of sixty days aforesaid if it is satisfied that such importer had sufficient cause for not preferring the appeal within that period.
- The appeal shall be in the prescribed form, shall be verified ih the prescribed manner and shall be accompanied by a fee calculated at the rate of two per cent of tax or penalty under dispute subject to a minimum of one hundred rupees and a maximum of two thousand rupees.
- The High Court shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such order thereon as it thinks fit.
- The provisions of sub-sections (6), (7), (8) and (9) of Section 16 shall apply in relation to appeal preferred under sub-section (1) as they apply in relation to petitions preferred under sub-section (1) of Section 16.
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