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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Importers Must Pre-Deposit Duty or Penalty for Appeals Under Customs Act Section 129(E); Refunds Managed by Commissionerates.</h1> The circular outlines the procedures for importers to make mandatory pre-deposits of duty or penalty when filing appeals, as well as the refund process for these pre-deposits by the Commissionerates. It refers to Circular Nos. 984/08/2014-CX and 993/17/2014-CX, which detail the percentage of duty or penalty required as pre-deposit under the amended Section 129(E) of the Customs Act, 1962, effective for appeals filed post-August 6, 2014. The designated officer in the Review Cell will certify TR6 challans for these payments, and a register will track the pre-deposits. Any implementation issues should be reported to the authority.
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