Section Text
2[129E. Deposit of certain percentage of duty demanded or penalty imposed before filing
appeal.--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, 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 1
[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 129A,
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 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 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 the decision or order appealed
against:
Provided that the amount required to be deposited under this section shall not exceed rupees ten
rores:
Provided further that the provisions of this section 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
(25 of 2014).]
1. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
2. Subs. by Act 25 of 2014, s. 89, for section 129E (w.e.f. 6-8-2014).