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of <h1>Central Government Departments and PSUs can litigate without Committee on Disputes approval per Customs Manual 2025 guidelines.</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 pursue appeals in the relevant Tribunals or Courts. This guideline is part of the Customs Manual 2025, as outlined by CBEC, and is referenced in Instruction F.No.390/R/262/09-JC, dated March 24, 2011.
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