TaxTMI 
TaxTMI 
TaxTMI 
Whether an order passed by the High Court in Non-revenue matter of Customs and which are against the revenue but found acceptable by the Commissioner is required to be put-up before the Jurisdictional Chief Commissioner for his concurrence.Please elaborate.
Legal Matter.
Sudhir Kumar
Concurrence requirement for non-revenue customs orders accepted by Commissioner to be submitted for higher-level approval. Where a High Court order in a non-revenue customs matter is adverse to the revenue but accepted by the Commissioner, such acceptance must be submitted to the jurisdictional Chief Commissioner for concurrence before being treated as finally accepted for administrative purposes. (AI Summary)
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