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Issue ID: 115772
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Legal Matter.

Date 12 Dec 2019
Replies1 Reply
Views 970 Views
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)

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.

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Replied on Dec 12, 2019
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Answer is YES.

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