Deposit of certain percentage of duty demanded or penalty imposed before filing appeal

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..... section (1) of section 128. unless the appellant has deposited seven and a half per cent. of the duty, in case where duty or duty and penalty are in dispute, or penalty, where such penalty is in dispute, in pursuance of a decision or an order passed by an officer of customs lower in rank than the 2 [Principal Commissioner of Customs or] Commissioner of Customs; (ii) against the decision o .....

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..... shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014. ] ------------------- Notes:- 1. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, SECTION 129E. Deposit, pending appeal, of duty and interest demanded or penalty levied. - Where in any appeal .....

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..... ard the interests of revenue : Provided further that where an application is filed before the Commissioner (Appeals) for dispensing with the deposit of duty and interest demanded or penalty levied under the first proviso, the Commissioner (Appeals) shall, where it is possible to do so, decide such application within thirty days from the date of its filing. 2. Inserted vide THE FINANCE .....

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