Finanace Advisor
Chairman, NBR
Commissioner
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(A) of the Customs Act, the Commissioner in accordance with Article 193 of 1969- the ranks following a customs officer under section 8 or 98 of the same decision or order made under the exception; Under the Act, any person aggrieved by a decision or order, he informed him of the decision or order of the date of 03 (three) months, unlike the appeal may appeal to the Commissionerate.
(B) of the Customs Act, Section 194 of 1969- in accordance with the Commissioner (Appeal) filed an appeal to the authorities to allow the appeal, the appeal before the full amount of the fine imposed under this Act or of any tax or pay a 50% cash deposit and the remaining 50% of the amount paid will be able to submit a bank guarantee for the payment.
(C) in the opinion of the appellate authority that the fine imposed on alleged charges or hardship that would cause it to appeal Deposits unconditionally or subject to conditions appropriate to the requirements of the appellant, the deposit can not escape.
