TaxTMI 
TaxTMI 
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.
Acceptance of Court's order in NDPS Cases, guidelines regarding
20 May 2020 
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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. (AI Summary)
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. (AI Summary)