Endorsement requirement for PSU-related customs and excise orders: Commissioners must forward copies to the Board's Judicial Cell for COD review. Copies of orders-in-original issued by Commissioners of Customs and Central Excise and appellate orders by Commissioners (A) that involve public sector undertakings must be endorsed to the Board's Judicial Cell, designated to Commissioner (R)/DS (R) or SO (Judicial), so that the Judicial Cell can retain these orders for discussion at COD meetings in the Cabinet Secretariat; such endorsements are required henceforth without fail.