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of <h1>Customs Field Formations Must Consult Commissioner Before Escalating Cases; Unapproved Referrals May Lead to Disciplinary Action.</h1> The Central Board of Excise & Customs emphasizes that field formations must seek guidance from the Commissioner of Customs before referring cases to the Board. Only issues involving substantial legal or policy questions should be escalated. Unapproved references from junior officers, such as Deputy Commissioners or Appraisers, are deemed irregular and may lead to disciplinary action. Exporters should be encouraged to resolve issues at the field level rather than approaching the Directorate of Drawback directly. The circular calls for adherence to established procedures and the issuance of standing orders to guide staff and facilitate trade.
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