Amendment to Section 35F requires 7.5% or 10% deposit for duty or penalty appeals; rights unchanged post-August 2014.

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Full Text of the Document

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....Waiver of pre deposit - Mandatory pre deposit - amended Section 35F by requiring the appellant to deposit only 7.5%/10% of duty or penalty as the case may be, has in no way prejudiced the appellants right to appeal vis-à-vis their right to appeal as it existed prior to 6-8-2014 - AT....