No fee is required for an appeal under Section 9C of the Customs Tariff Act, 1975.

An appeal under Section 9C of the Customs Tariff Act, 1975 is not required to be accompanied by a fee because sub-section (4) adopts only the specified provisions of Section 129C of the Customs Act, 1962, and does not incorporate the fee requirement in Section 129A(6). The text also notes that Article 265 requires tax or fee to be levied only by authority of law, and treats "tax" as covering fee for this purpose. The operative effect is that the absence of a fee does not invalidate an appeal filed under Section 9C.

---

---

Issues: Whether an appeal filed under Section 9C of the Customs Tariff Act, 1975 was required to be accompanied by a fee.

Analysis: Article 265 of the Constitution requires that no tax shall be levied or collected except by authority of law, and the expression "tax" was treated as covering fee as well. Sub-section (4) of Section 9C of the Customs Tariff Act, 1975 applies only the specified provisions of Section 129C of the Customs Act, 1962 to appeals under that Act. The fee requirement contained in Section 129A(6) of the Customs Act, 1962 was not among the provisions so applied to appeals under Section 9C.

Conclusion: An appeal under Section 9C of the Customs Tariff Act, 1975 is not required to be accompanied by any fee, and the objection to the absence of fee fails in favour of the appellant.

---