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of <h1>Customs Manual 2025: Appellants Must Pre-Deposit 7.5%-10% of Disputed Duty; Interest on Refunds Under Section 129EE</h1> The Customs Manual 2025 outlines the requirement for appellants to deposit a percentage of the duty or penalty before filing an appeal. Under Section 129E, appellants must deposit 7.5% of the disputed amount for appeals under certain sections, and 10% for others, with a cap of Rs. 10 crores. These provisions do not apply to cases pending before the 2014 Finance Act. Section 129EE mandates that if a pre-deposit is refunded due to an appellate decision, interest between 5% and 36% per annum will be paid from the deposit date until the refund date.
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