https://www.taxtmi.com/article/detailed?id=17454 Mandatory pre-deposit in customs appeals requires seven and a half per cent deposit for first appeals and certain Tribunal appeals, and ten per cent for Tribunal appeals against Commissioner (Appeals) orders, subject to an overall cap of rupees ten crores. The post-2014 regime removed appellate discretion to waive or reduce pre-deposit. Restoration of guided discretion is advocated by reference to prima facie merits, applicable precedents, relative case strength, financial capacity, business operations, and hardship affecting continuity and employment. en-us Thu, 24 Sep 2026 08:27:58 +0530 Thu, 24 Sep 2026 08:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17454 Mandatory pre-deposit in customs appeals requires seven and a half per cent deposit for first appeals and certain Tribunal appeals, and ten per cent for Tribunal appeals against Commissioner (Appeals) orders, subject to an overall cap of rupees ten crores. The post-2014 regime removed appellate discretion to waive or reduce pre-deposit. Restoration of guided discretion is advocated by reference to prima facie merits, applicable precedents, relative case strength, financial capacity, business operations, and hardship affecting continuity and employment. Articles Customs - Import - Export - SEZ Thu, 24 Sep 2026 08:27:58 +0530 https://www.taxtmi.com/article/detailed?id=17454