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<h1>Customs Act Update: Appeal Fee Structure Revised; Monetary Thresholds Increased in Sections 129A and 129C</h1> The amendment to the Customs Act, 1962, as outlined in the Finance Act, 1993, includes changes to sections 129A and 129C. In section 129A, the monetary threshold for certain appeals has increased from ten thousand to fifty thousand rupees. Additionally, a new sub-section (6) specifies that appeals to the Appellate Tribunal must be accompanied by a fee, based on the amount of duty, interest, and penalty involved, with a fee structure of two hundred rupees for amounts up to one lakh rupees and one thousand rupees for amounts exceeding one lakh rupees. Section 129C's threshold changes from fifty thousand to one lakh rupees.