Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal

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Full Text of the Document

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....ion (1) of Section 128, unless the appellant has deposited seven and a half percent of the duty demanded or penalty imposed or both, in dispute, in pursuance of a decision or an order passed by an officer of Customs lower in rank than Principal Commissioner of Customs or Commissioner of Customs; (ii) against the decision or order referred to in clause (a) of sub section(1) of Section 129 A, unle....