Page 49 - ELT_1st August 2020_Vol 373_Part 3

2020 ] APPELLATE MECHANISM UNDER CUSTOMS ACT, 1962 A87

Figure 2 : Flow Chart of Review and Appellate Mechanism

Pre-Deposit for filing appeal u/s 129E and Revision u/s 129DD

S. Description Percentage
No. (%)
1. Appeal filed u/s 128 against a decision or an order passed 7.5
by an officer of Customs lower in rank than the Commis-
sioner of Customs.
2. Appeal filed against the decision or order passed by the 7.5
Principal Commissioner of Customs or Commissioner of
Customs as an adjudicating authority.
3. Appeal filed against the decision or order passed by 10%
Commissioner (Appeals) u/s 128A.
Fees to be paid in the following cases
4. Revision filed against the order of CoC (Appeals) u/s u/s
129DD : 129DD(3)
(i) If Amount of Duty and Interest demanded, fine or ` 200
penalty levied ≤ 1 lakh
(ii) If Amount of Duty and Interest demanded, fine or ` 1000
penalty levied ≥ 1 lakh.
5. Appeal to High Court u/s 130 ` 200

Note : Percentage mentioned above shows percentage of duty, in case where
duty or duty and penalty both are in dispute, and it refers to penalty where pen-
alty alone is in dispute.

EXCISE LAW TIMES  1st August 2020  49