Pre-deposit requirement for customs appeals: specified percentage must be deposited before appeal, subject to cap and exceptions.

Section 129E conditions the admissibility of specified customs appeals on a pre-deposit of a prescribed percentage of the duty or penalty in dispute, with different rates applying to distinct categories of orders and an overall upper monetary cap; exclusions include stay applications and appeals pending before commencement of the Finance (No.2) Act, 2014. Section 129EE provides that refunded pre-deposits attract interest from payment to refund at a rate notified by the Central Government within a prescribed minimum and maximum range.

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