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of <h1>Central Govt Departments and PSUs Can Litigate Without Committee Approval per CBEC Customs Manual 2023.</h1> Disputes between Central Government Departments and Public Sector Undertakings (PSUs) or other government departments do not require approval from the Committee on Disputes for litigation. Field formations are permitted to proceed with appeals in the relevant Tribunals or Courts. This guideline is outlined in the CBEC's Customs Manual 2023, providing a framework for handling such disputes without additional bureaucratic approval.
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