Appeal deposit requirement: tribunals will not admit customs appeals unless the prescribed portion of disputed duty or penalty is deposited.

The substituted section mandates that the Tribunal or the Commissioner (Appeals) shall not entertain customs appeals unless the appellant has deposited the prescribed portion of the duty (where duty or duty and penalty are disputed) or of the penalty (where only penalty is disputed) for specified categories of decisions; the required deposit is subject to an overall monetary cap and does not apply to stay applications or appeals pending before appellate authorities prior to the amending Act's commencement.

---

---

---