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<h1>New Procedure for Customs and Excise Disputes with PSUs: Endorse Orders to Judicial Cell for COD Meetings.</h1> The circular addresses the procedure for handling disputes between the Customs and Central Excise Department and Public Sector Undertakings (PSUs). It modifies previous instructions by requiring that copies of Orders-in-Original (O-in-O) and Orders-in-Appeal (O-in-A) involving PSUs be endorsed to the Judicial Cell of the Board, specifically to designated officials such as the Commissioner (R), Deputy Secretary (R), or Section Officer (Judicial). This step is deemed necessary for discussions during the Committee on Disputes (COD) meetings in the Cabinet Secretariat. The circular emphasizes the importance of ensuring these endorsements are made without fail.