Customs Act, 1962 — Chapter XV: Appeals
129E. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal against a decision/order under this Act unless the appellant has deposited: (i) 7.5% of the duty demanded or penalty imposed, where the appeal is against an order under section 128A(3) before the Commissioner (Appeals), or against a decision/order of the adjudicating authority before the Tribunal at the first stage; (ii) 10% of the duty demanded or penalty imposed, where the appeal is against an order of the Commissioner (Appeals) under section 128A before the Tribunal. Proviso: the amount required to be deposited does not exceed a prescribed ceiling.
