Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal - CBEC's Customs Manual 2023 - Customs

..... 6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal: 6.1 Under section 129 E, the Tribunal or Commissioner (Appeals) as the case may be shall not entertain any appeal: (i) under sub-section (1) of Section 128, unless the appellant has deposited seven and a half percent of the duty demanded or penalty imposed or both, in dispute, in pursuance of a decision or an order passed by an officer of Customs lower in rank than Principal Commissioner of Customs or Com .....

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Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal - CBEC s Customs Manual 2023 - Customs

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