Procedure and manner of payment of mandatory pre-deposit of duty or penalty for filing appeal by importers and procedure & manner of refund of pre-deposit by the Commissionerates
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT),
CSM INTERNATIONAL AIRPORT,
MUMBAI – 400 099.
F. No. ARPT/766/2024-25
Date: 20.02.2025
Subject:
Procedure and manner of payment of mandatory pre-deposit of
duty or penalty for filing appeal by importers and procedure &
manner of refund of pre-deposit by the Commissionerates - reg.
Kind attention of the air passengers, co-noticees, appellants, advocates,
Customs Officers and others is drawn to Circular No. 984/08/2014-CX dated
16.09.2014 and Circular No. 993/17/2014-CX dated 05.01.2015 which have laid
down the procedure and manner of making pre-deposits and the procedure for refund
of pre-deposits so made.
2.
In terms of the Finance Act (No.2), 2014 enacted on 06.08.14 Section 129E of
the Customs Act, 1962 prescribes mandatory pre-deposit in cases where duty
demanded is in dispute or where duty demanded and penalty levied are in dispute or
where penalty alone is in dispute.
3.
In terms of para 2 of the Circular No. 993/17/2014-CX dated 05.01.2015, the
Air Customs Superintendent (ACS) posted in Review Section, Airport Commissionerate
has been designated as the proper officer to maintain a register of mandatory pre-
deposits for filing appeals before the Commissioner of Customs (Appeals) and CESTAT
and the following columns need to be filled upon receipt of each appeal memo as
directed in Para 6.2 of the Circular No. 984/08/2014-CX dated 16.09.2014:
Sr.
No.
Name of
the
Appellant/Party
Details of duty
paying
document viz.
Challan etc.
Amount of
pre-deposit
paid
Order No. and date of
the order of the
Commissioner
(A)/Tribunal
(i)
(ii)
(iii)
(iv)
(v)
Note: The data should be maintained separately in respect of appeals before
CESTAT and Commissioner (Appeals).
4.
Difficulties, if any, faced in the implementation of this Public Notice may be
brought to the notice of the undersigned.
5.
This is issued with the approval by the Commissioner of Customs (Airport),
CSM International Airport, Mumbai.
(MAHENDRA KUMAR SHARMA)
Additional Commissioner of Customs,
CSM International Airport, Mumbai.
Copy to:
- Notice Board.
- The ACS, Computer Cell, for posting on official website.
- Advocates engaged in filing of appeals.
- Commissioner (Appeals)/ Registrar (CESTAT) with a request not to accept appeals in absence of endorsement of sr. no of appeal register of Review section. ARPT/5506/2024-Rev-O/o Pr Commr-Cus-AP-Mumbai I/2686758/2025 PUBLIC NOTICE NO. 01/2025 SIGN
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