Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 128A] [Entire Act] Union of India - Subsection Section 128A(1) in The Customs Act, 1962 (1)The [Commissioner (Appeals)] [ Substituted by Act 22 of 1995, Section 50, for " Collector (Appeals)" (w.e.f. 26-5-1995). ] shall give an opportunity to the appellant to be heard if he so desires.