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    <title>Procedure to be followed by Commissioner of Customs while forwarding SLP proposals to the CBEC</title>
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    <description>Commissioners must forward signed, fully documented SLP proposals containing brief facts, grounds of appeal, Branch Secretariat and Standing Counsel opinions, and a clear due date after deducting time for obtaining certified copies; send two paginated sets (one retained), expedite examination especially for Division Bench orders, consider High Court appeal/review before SLP against Single Judge orders, avoid last minute transmission, and quote central file and case references in follow up communications; appeals are generally not to be filed below the prescribed monetary threshold absent a substantial question of law.</description>
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