law: Custom Act, 1962 
  128.
  
  APPEALS TO 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 Commissioner of Customs may appeal to
  
  the Commissioner (Appeals) within three months from the date of the
  
  communication to him of such decision or order :
  Provided
  
    that the Commissioner (Appeals) may, if
  
  he is satisfied that the appellant was prevented by sufficient cause from
  
  presenting the appeal within the aforesaid period of three months, allow it to
  
  be presented within a further period of three months.
  (2)
  
  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.