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

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..... 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, .....

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..... 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 refu .....

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