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

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.... 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 2[Principal Commissioner of Customs or] Commissioner of Customs; (ii) against the decision or order referred to in clause (a) o....

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.... pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014.] ------------------- Notes:- 1. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, "SECTION 129E. Deposit, pending appeal, of duty and interest demanded or penalty levied. - Where in any appeal under this Chapter, the decision or order appealed against relates to any du....