Circular No. 935/25/2010-CX
F. No. 390/Misc./100/2009-JC
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Customs)
New Delhi, dated the 21st September 2010
1. All Chief Commissioners and Director Generals under the Central Board of Excise and Customs.
2. CDR, Customs, Excise & Service Tax Appellate Tribunal.
3. All Commissioners of Customs / Central Excise/ Service Tax /All Joint Chief Departmental Representatives / Commissioner, Directorate of Legal Affairs
Sub:- Measures to streamline the processing of departmental litigation before the Courts and Tribunal – reg.
Sir / Madam,
It has been the constant endeavor of the Board to streamline the procedures relating to processing of departmental litigation before the Supreme Court, High Courts and CESTAT. Several circulars/ instructions have been issued by the Board, in the past, in this regard prescribing the procedure to be followed and precautions to be taken by the field formations. However, it has been observed that more than 50% of the proposals received by the Board suffer from infirmities including delays beyond limitation period. It has to be appreciated that the Courts take serious note of such procedural infirmities and considerable effort, resource and time go into rectifying them. Further, Courts do not condone delays unless there is adequate justification for the same. The Board has taken a serious note of the matter and it has been decided to fasten accountability wherever SLP/Civil Appeal Proposal is received by the Board without observance of due procedure or with infirmities or later than the prescribed time frame. The field formations are therefore directed to scrupulously follow the instructions contained in this circular. Needless to say that any deviation, without plausible explanation, would be viewed seriously.