https://www.taxtmi.com/acts?id=18856 The substituted section mandates that the Tribunal or the Commissioner (Appeals) shall not entertain customs appeals unless the appellant has deposited the prescribed portion of the duty (where duty or duty and penalty are disputed) or of the penalty (where only penalty is disputed) for specified categories of decisions; the required deposit is subject to an overall monetary cap and does not apply to stay applications or appeals pending before appellate authorities prior to the amending Act's commencement. en-us Mon, 11 Aug 2014 18:31:34 +0530 Mon, 11 Aug 2014 18:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18856 The substituted section mandates that the Tribunal or the Commissioner (Appeals) shall not entertain customs appeals unless the appellant has deposited the prescribed portion of the duty (where duty or duty and penalty are disputed) or of the penalty (where only penalty is disputed) for specified categories of decisions; the required deposit is subject to an overall monetary cap and does not apply to stay applications or appeals pending before appellate authorities prior to the amending Act's commencement. Act-Rules F. Acts / Amendment Acts Mon, 11 Aug 2014 18:31:34 +0530 https://www.taxtmi.com/acts?id=18856