Mandatory pre-deposit requirement: certified TR-6 payments and Review Cell monitoring mandated for appeals procedure. The Public Notice mandates payment of a prescribed pre-deposit percentage of disputed duty or penalty for filing appeals under the amended Section 129E, and directs the Import Commissionerate, Air Cargo Complex, Mumbai to operate a Review Cell that certifies TR-6 challans for such pre-deposits, maintains monthly registers of deposits and appeal details, monitors appellate orders and pendency, and processes refunds in accordance with Board instructions.