"~ ! 1 ,J , I !. I I" It I '.. -"'-j 'OIrrlt>e'VI »U,,".ftSS1S\8flll CiOOlll1~ionerOfCtislem$ " ..- ~:4J8 (S. K. H. Meshra ) I.ddI.· CommIssioner of Customs, [APSC);Mumbai III , .' . -l __~~-,----.-------.-J. IAmount Amount TR6 Groitp/ Appe!lale urial in' paid Challarr Section/ Authority dispute No. and Field [montlon date Forination sepaJ'ate duty, I nonalt"' _<SM. I Z HAR 2018 . . ~FFI!=EPF::rtIEGOMMISSIONEROFCUS MS·" @ . . AIRPORTSPECIALCARGO,REVIE ~! AVA,> CORPORATEPOINT,MAI{\y~NALANE, BEHIN ~' , • ")~. IWRLA ROAD,ANDHERI (EAST) MUMB~:" " ~' " ,f AirSCC/102-1/17-10 Review Cell , Date: <i:Oi.2O( . I PUBLICNdT1CENO. :z.l ~201B '. ~, . Subject: Procedure and manner of p~yment of'mandatory pre-d.eposit of duty or ~ penalty.for flUng appeal by Importers/exporters aad procedure & manner of refund. r.~(;1 ofpre-deposIt by the Commlssl0!1erates- reg 'lJ'

\0/) Name Order Ad). ofthe No. & Authorlty(l'rib ~~-'-["-"-~-'''-'------~- F.No. . Kind attention of all Importers, exporte~s, menlbefS of trade and Industry Associations, Customs Brokers, Cnstoms' Brokers ASsociation and all' concerned Is ,prawn .to Circular No. 9B4/08/2014-CX dt 16.92014 Issned vide F. No. 390/Budget/1/2012-jC and Circular No. 993/17/2014-CX dt 5.1.2015 Issued vide, r. No. 390/Budget /1/2012-jC by'the. Central Board of Excise & Customs, which haye laid down the pr.ocedure and manner ofmaking precdeposics (as a percentage of the dury demanded where duty demanded Is in dispute o~whe..e duly demaaded a~d pe'nalty levied are in dispute) and the procedure for refund ofpre-depositso made. , 2. ' I.terms of.the Flnan'te Ad [No.2);2014 enacted on 6,0.2014 Section 129(E) ofth. Customs Ac~. 1962 has been substilUted with a new section to prescribe mandatory pre-depOSit as ... percentage 'of the duty or penaltY In displite. The amended provisions apply 10 appeals filed aiter 6"'AugusI,2014. Sr. No. .' :' Copy to: I. ChjefCommissioncr ofCtlstollls. Mumbai-IJI 2. Commissioner ofCustoms. APSe. Mumbni-f I f J, ACslDCs ofAPse ~ommlssiol1erate 4. CHS, AI)SC CommissiopcratdclI"'displny on notice board and uplanding on website 5. ACAO/Cash Section . 6'. BCHAA 7. Om~eCopy .

oner ofCustoms. APSe. Mumbni-f I f J, ACslDCs ofAPse ~ommlssiol1erate 4. CHS, AI)SC CommissiopcratdclI"'displny on notice board and uplanding on website 5. ACAO/Cash Section . 6'. BCHAA 7. Om~eCopy . " c. After payment, a copy of the TR 6 chall,m with the a,cknowledgement number should be submitted to A.O./Supdt(P) Review Cell. . . 4. Difficulties, if .~y, faced In the Implemen tmlon ofthis Public Notice may be br~l1ght to the notice of fheundersigned.. . 5. 'This issues witlrthe approval ofthe Commissioncl'of Customs 3. The follOWing procedure is pl"escribf:d for ma.1ntaining uniformity in the Commissionerate: .a. All pl'e~depostts in cases where .lJ}pea)s are.,to be filed before Hon!ble Commissioner'· (AppeaIs)iflon'ble CESTAT should be atcompanied by a copy of the Impugned ord'er, duly . calculation sheet duly certified by the concerned field formalion (In case duty is not gIven in the Order-in-Orlglnal orlhe Ordel··ln·Appeal) and dulyfilJed TR 6 Challan. Thedemand draftshould be' drawn in fa~otlr of'Comm~ssionerafCustoms, MurnbaiZone IIf. . b. A.O:/Supdt(P), Revie", Cell is designated 'as the proper officer to certilY TR6 Challans for payment of mandatol'ty pl'~·deposlt for i1Jing appeals before the Hon'ble Commissioner [Appoals)/H,,"'ble CESfAT. A separate register will be maintained in' Review.Cell, shOWing Ute 'details orihe amount of p,·e·deposlts paid by the Appellants in a particular month :n Ute following fonnat. . '.• ,....... ~'.. .... :~r' ~.. i ;: ------------......--