Substitution of new section for section 129E- Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.

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..... penalty imposed before filing appeal 129E. The Tribunal or the 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 per cent. of the duty demanded or penalty imposed or both, in pursuance of a decision or an order passed by an officer of customs lower in rank than the Commissioner o .....

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..... nt of the Finance (No. 2) Act, 2014. . - Clause 83 of the Bill seeks to substitute section 129E of the Customs Act so as to provide for deposit of certain percentage of duty demanded or penalty imposed or both before filing an appeal. It also seeks to provide that the provisions of this section shall not be applicable to stay applications and appeals pending before the Appellate Authorities prior .....

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