Appeal fee structure amended for customs appellate tribunal, raising thresholds and specifying exemptions for certain appeals.

Section 129A is amended to substitute a new sub section requiring appeals to the Appellate Tribunal to be in a prescribed form, verified as specified by rules, and accompanied by a fee for appeals made on or after 1 June 1993; the fee varies by the aggregate amount of duty, interest and penalty in the case, with a lower fee for cases at or below the stated threshold and a higher fee for cases above it, while preserving exemptions for certain appeals and for memoranda of cross objections.

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