https://www.taxtmi.com/acts?id=1152 Appeals before the Tribunal or Commissioner (Appeals) are subject to a pre-deposit requirement. Depending on the category of appeal, the appellant must deposit seven and a half per cent or ten per cent of the duty, or penalty where penalty alone is in dispute. The amount required to be deposited is capped at ten crores. The provision does not apply to stay applications and appeals pending before any appellate authority before the commencement of the Finance (No. 2) Act, 2014. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 15:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1152 Appeals before the Tribunal or Commissioner (Appeals) are subject to a pre-deposit requirement. Depending on the category of appeal, the appellant must deposit seven and a half per cent or ten per cent of the duty, or penalty where penalty alone is in dispute. The amount required to be deposited is capped at ten crores. The provision does not apply to stay applications and appeals pending before any appellate authority before the commencement of the Finance (No. 2) Act, 2014. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1152