Deposit of certain percentage of duty demanded or penalty imposed before filing appeal

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....ction (1) of section 128, unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the ^6[Principal Commissioner of Customs or Commissioner of Customs]; (ii) against the decision or ....

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....apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014.]     *************** NOTES:- 1.  Inserted vide Section 50 readwith Fifth Schedule of the Finance (No. 2) Act, 1980 w.e.f. 11-10-1982 (Notified vide Notification No. G.S.R. 597(E) dated 11-10-1982)&nbs....

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.... 4.  Inserted vide Section 112 of the Finance Act, 2001 w.e.f. 11-05-2001 5.  Substituted vide Section 89 of the Finance (No. 2) Act, 2014 w.e.f. 06-08-2014 before it was read as, "^1[129E. Deposit pending appeal, of ^2[duty and interest] demanded or penalty levied. Where in any appeal under this Chapter, the decision or order appealed aga....