Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal - CBEC's Customs Manual 2023 - Customs

6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal: 6.1 Under section 129 E, the Tribunal or Commissioner (Appeals) as the case may be shall not entertain any appeal: (i) under sub-section (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, unless the appellant has deposited seven and a half percent of the duty demanded or penalty imposed or both, in dispute, in pursuance of the decision or order appealed against; (iii) against the decision or order referred to in clause (b) of sub section (1) of Section 129A, unless the appellant has deposited ten percent of the duty demanded or penalty imposed or both, in dispute, in pursuance to the decision or order appealed against. PROVIDED that the amount required to be deposited does not exceed Rs.10 crores. PROVIDED further that the provisions of this section shall not apply to stay applications and appeals pending before any appellate authority prior to the commencement of Finance ( No2 ) Act , 2014. 6.2 Section 129EE prescribes that if the pre-deposit made by the party under Section 129E is required to be refunded consequent upon the order of the Appellate Authority, the interest shall be paid to the appellant at such rate, not below five percent and not exceeding thirty six percent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such amount from the date of payment of amount till, the date of refund of such amount.