(1) Notwithstanding anything contained in the existing law, an appeal under this Act to a tribunal or High Court shall not be appealed without a bond as follows:

(a) Tax 50% of the amount of tax determined in case of determination and the amount of fine in case of penalty and in case of both, 50% of the amount of tax determined and the amount of fine in the office designated by the officer who makes such determination or fine, The amount of customs revenue or excise duty and the amount of fine in case of fine, and in case of both, both amounts in the office designated by the officer who determines such or imposes fine.

(2) ……………

(3) At the end of the case proceedings, if the seized or confiscated goods become rotten or their quality deteriorates and the value decreases, the value obtained by auctioning according to the prevailing Nepalese law should be kept as a bond as stipulated in the case. In the case of vehicles or machinery, the goods can be handed over to the owner by taking a pledge for the price, as a surety or as a surety.

(4) In the case of an appeal to the tribunal under this Act, the decision made by the initiating and closing authority has been delivered or the notice thereof. An appeal must be made within thirty five days of the submission.