Acceptance of Court's order in NDPS Cases, guidelines regarding

[Sudhir Kumar]

Sir,

If in a NDPS case, the Court has passed order in favour of Customs department. Is any guideline to accept the court order by the Commissioner of Customs. Please elaborate.

[YAGAY andSUN]

If it is a favourable order, then, where is hitch to accept it. In any case, the opposite party or customs department itself can appeal against the impugned order.

[KASTURI SETHI]

Any order passed by any court is reviewed /scrutinized by the Department whether it is in favour of the department or in favour of the party. It is examined by the Commissioner, Chief Commissioner, Review Committee & Board itself depending on the value of goods. An aggrieved person files the appeal; may be the department or the party. This procedure is internal mechanism of the department. See Customs Manual.