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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.