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    <title>Procedure and manner of payment of mandatory pre-deposit of duty or penalty for filing appeal by importers and procedure &amp; manner of refund of pre-deposit by the Commissionerates</title>
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    <description>Mandatory pre-deposit is required for customs appeals involving disputed duty, duty and penalty, or penalty alone. The Air Customs Superintendent in the Review Section must maintain a register recording appellant details, duty-paying document particulars, pre-deposit amount, and relevant appellate or Tribunal order details. Separate registers must be maintained for appeals before the Commissioner of Customs (Appeals) and the Tribunal.</description>
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    <pubDate>Thu, 20 Feb 2025 00:00:00 +0530</pubDate>
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      <pubDate>Thu, 20 Feb 2025 00:00:00 +0530</pubDate>
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