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
Approval Needed from Chief Commissioner for High Court Orders in Non-Revenue Customs Matters Accepted by Commissioner A query was raised regarding whether a High Court order in a non-revenue customs matter, which is against the revenue but accepted by the Commissioner, needs to be presented to the Jurisdictional Chief Commissioner for concurrence. The response provided affirmed that it is indeed necessary for such an order to be put before the Chief Commissioner for approval. (AI Summary)
TaxTMI
TaxTMI