Pre-deposit requirement for customs appeals governs when appeals can be entertained and caps the deposit amount. Appeals before the Tribunal or Commissioner (Appeals) are subject to a pre-deposit requirement. Depending on the category of appeal, the appellant must deposit seven and a half per cent or ten per cent of the duty, or penalty where penalty alone is in dispute. The amount required to be deposited is capped at ten crores. The provision does not apply to stay applications and appeals pending before any appellate authority before the commencement of the Finance (No. 2) Act, 2014.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pre-deposit requirement for customs appeals governs when appeals can be entertained and caps the deposit amount.
Appeals before the Tribunal or Commissioner (Appeals) are subject to a pre-deposit requirement. Depending on the category of appeal, the appellant must deposit seven and a half per cent or ten per cent of the duty, or penalty where penalty alone is in dispute. The amount required to be deposited is capped at ten crores. The provision does not apply to stay applications and appeals pending before any appellate authority before the commencement of the Finance (No. 2) Act, 2014.
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