Procedure and manner of payment of mandatory pre-deposit of duty or penalty for filing appeal by importers and procedure & manner of refund of pre-deposit by the Commissionerates

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....) Date: 18.01.2016 PUBLIC NOTICE NO. 26/2016 Subject: Procedure and manner of payment of mandatory pre-deposit of duty or penalty for filing appeal by importers and procedure & manner of refund of pre-deposit by the Commissionerates - reg. Kind attention of all importers, exporters, members of trade and industry Associations, Customs Brokers, Customs Brokers Association, Customs Officers and ....

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....arising out of the Appeals filed before the Commissioner of Customs (Appeals) and CESTAT pertaining to Import Commissionerate, Air Cargo Complex, Mumbai are examined in the Review Cell for acceptance or otherwise. 3. It shall be ensured that all the orders received from Commissioner of Customs (Appeals) and CESTAT will be received by the TA/STA in the Review Cell, who will put up the order to the....

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....0) 5. Further, in terms of the Finance Act (No.2), 2014 enacted on 06.08.14 Section 129(E) of the Customs Act, 1962 has been substituted with new Section to prescribe mandatory pre-deposit as a percentage of the duty or penalty in dispute. The amended provisions apply to appeals filed after 6th August, 2014. 6. The AO/Supdt posted in Review Cell is designated as the proper officer to certify TR-....