Pre-deposit payment at Tribunal Appeal

[Asked by Guest]

Dear Sir,

Please clarify if we had paid pre-deposit of 7.5% at Commissioner (Appeals) then is it require to pay full 10% of duty demanded as pre-deposit at Tribunal (Appeals) against Commissioner order (Appeals) or 2.5% is sufficient.Please explain ,thanks and regards.

AI Summary

Pre-deposit obligation: additional shortfall may be payable when escalating appeals to higher tribunals after prior deposits.
Where a pre-deposit was paid at Commissioner (Appeals), the Tribunal-stage requirement is assessed on the aggregate pre-deposit; amounts already deposited are credited and only the shortfall between prior deposits and the total pre-deposit required for Tribunal appeal is payable. Payments made during audit or investigation are included in this aggregation, and deposits refunded when an earlier appeal succeeds remain part of the accounting for the Tribunal-stage pre-deposit obligation.