https://www.taxtmi.com/caselaws?id=85358 An appeal under Section 9C of the Customs Tariff Act, 1975 is not required to be accompanied by a fee because sub-section (4) adopts only the specified provisions of Section 129C of the Customs Act, 1962, and does not incorporate the fee requirement in Section 129A(6). The text also notes that Article 265 requires tax or fee to be levied only by authority of law, and treats "tax" as covering fee for this purpose. The operative effect is that the absence of a fee does not invalidate an appeal filed under Section 9C. en-us Tue, 18 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:29:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85358 An appeal under Section 9C of the Customs Tariff Act, 1975 is not required to be accompanied by a fee because sub-section (4) adopts only the specified provisions of Section 129C of the Customs Act, 1962, and does not incorporate the fee requirement in Section 129A(6). The text also notes that Article 265 requires tax or fee to be levied only by authority of law, and treats "tax" as covering fee for this purpose. The operative effect is that the absence of a fee does not invalidate an appeal filed under Section 9C. Case-Laws Customs Tue, 18 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85358