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.

AI Summary

Acceptance of court orders: departmental review applies and appeals may follow if any party is aggrieved. Acceptance of a court order in NDPS matters is subject to departmental administrative scrutiny; favourable orders are ordinarily accepted but any aggrieved party, including Customs, may appeal. Orders are examined by the Commissioner, Chief Commissioner, Review Committee and, where warranted by value or significance, the Board under procedures reflected in the Customs Manual.