Appeal fees to Appellate Tribunal established with tiered charges by demand amount; limited exemptions for certain appeals and officials. Amendment prescribes that appeals to the Appellate Tribunal must be in prescribed form and verified, and require payment of a fee fixed by reference to ... Summary
Appeal fees to Appellate Tribunal established with tiered charges by demand amount; limited exemptions for certain appeals and officials.
Amendment prescribes that appeals to the Appellate Tribunal must be in prescribed form and verified, and require payment of a fee fixed by reference to the aggregate amount of duty, interest and penalty; specified procedural appeals and memoranda of cross-objections are exempt. Applications for stay, rectification, other incidental purposes, or for restoration must be accompanied by a prescribed fee, with an exemption where the application is filed by or on behalf of the Commissioner of Customs.
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