Pre-2014 Customs Act cases exempt from new amendment's pre-deposit requirement, appeal rights remain unchanged.

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Full Text of the Document

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....Waiver of pre deposit - where the commencement of the lis was prior to the introduction of the amendment to the Customs Act with effect from August 2014, the assessee's right of appeal, as per the erstwhile provisions of law, would not be effected by the provisions introduced by the amendment of 2014- HC....