Subject:Standard Operating Procedure for the Centralized Legal Cetl (CLC) regarding High Court/Supreme Court Orders

CUS,/l/43E/2O25-Legal Section'O/o Commrssioner'Customs-lVhavd Sheva-V oFFICE OF THE COMMISSTONER OF CUSTOMS (NHAVA SHEVA-V) JAWAHARLAL NEHRU CUSTOMS HOUSE NHAVA SHEVA, URAN, RAIG AD, MAHARASHTRA-4OO7O7 F. No.: Datqpg.2025 Standing Order No.l3l2025 Subject Standard Operating Procedure for the Centralized Legal Cetl (CLC) regarding High Court/Supreme Court Orders -reg. Centralised Legal Cell was created in JNCH under the jurisdiction of the Commissionerate NS-V to monitor and co-ordinate all Orders passed by I {igh Cotrt, Supreme Court, Lower Court, Prosecution and COFEPOSA matters pertaining to the Zone-ll. ln this regard, a detailed Standard Operating procedure was prescribed vide Standing Order No.17/2018 daterl 29.05.2078 which was further modified by Standing Order No. A4/ 2A21, dated 05.02.2021. 2. ln order to further streamline the intemal working of CLC with regartls to records keeping, monitoring of records and timely processing, the follorving instmctions a-re issued herewith: A. Receipt and Recording of Orders i. All orders when received in the CLC section shall be received by tl-re TA/EA c{esignated for receipt of DAK. The order can be received in the following forms- vide Post, CRU, Email, download from website by concerned officer of CLC, received frorr concerned group/section or directly sent by the panel counsel.hnail / website should be opened on a claily basis . ii. Suclr receipts shall be diarised in e-office by TA/EA, CLC, and then forwar-ded to thL.

ed group/section or directly sent by the panel counsel.hnail / website should be opened on a claily basis . ii. Suclr receipts shall be diarised in e-office by TA/EA, CLC, and then forwar-ded to thL. concemed Appraiser/Superintendent, CLC after making entry of the order in the Master Register (physical and digital). iii. The concerned AppraiserlSuperintendent, CLC shall put up the file in e-office to the ACrrDC, CLC with clear timeline regarding the acceptance of the order or otherr+,ise. iv. AC/DC, CLC then forward the file to the AC/DC of the concerned Group/Section. l/ )J61566/ 20?S

CUS / 1 7 4 3 E / 2c25 -Legal Sechon'O/o Commissaoner'Ctrstoms_Nhdvd Sheva_V B. Monitoring of Cases The concemed Appraiser/Superintendent and EO/PO in CLC for the respective NS shall: . Review, monitor and keep the updated database of all the cases(Supreme Court/High Court) pertaining to their respective NS and mandatorily track the progress of all the cases on the designated website of High Court and Supreme Court on daily basis. . lf any order issued in any of sudr cases, the concemed officer shall fonvard the same to the concemed TA/EA. CLC for record-keeping in the Master Register (to be maintained physically and digitally in CLC). C. Procedure for Acceptance or Appeal against the order (High cour{supreme Court) in the concerned group/section. i.

eeping in the Master Register (to be maintained physically and digitally in CLC). C. Procedure for Acceptance or Appeal against the order (High cour{supreme Court) in the concerned group/section. i. Upon the receipt of the e-office file from the CLC the concemed Group/Section shall analyse and put up the order/ file to the Principal Commissioner/Commissioner of their respective NS for a decision to be taken on the acceptance of the order or otherwise. ii. All such orders which are against revenue but found acceptable b1'the Commissioner will be put up to the jurisdictional Chief Commissioner for his concurrence. iii. If the order is accepted, the concerned group/section shall return the file to AC/DC, CLC, whereupon the matter shall be treated as closed. iv. In case of appeal against the order, the concurrence of the Pr. Chief Commissioner/Chief Commissioner of Customs is required. In such case, the AC/DC of concerned group/section will retum the e-office file, along with all the requisite supporting documents, for filing an appeal against order to the AC/DC, CLC, once decision is finalised. v. In case of Hon'ble Supreme Court Appeal, the Vakalatnama in the natne of Central Govemment Aclvocate, Central Agency Section shall be prepared by Centralized Legal section and the same shall be sent immediately. Thereafter, comments on the said writ Petition/Appeal shall be called for from the conccrned Commissionerate/ Group/ Section and shall be forwarded to Central Agency Section for preparing draft reply l/336tt66/2025

ents on the said writ Petition/Appeal shall be called for from the conccrned Commissionerate/ Group/ Section and shall be forwarded to Central Agency Section for preparing draft reply l/336tt66/2025

CUS /17 tt38/ ?O1'-Legal Section'O/o Commissioner_Custofits_Nhava ShevB-V D. High Court Order Processing Stages and Timelines It may be noted that as per CBIC lnstruction vide. F.No.1080/DLA/50/ Teclr/Monitoring/SlPs-Appeals/16 dated 01.06.2017, the timeline forpreparation and submission of proposal for challenging order in form of commenls by concemed Commissionerate is 7 days. Accordingly, timeline for action by various officers in ClC/Section shall be as follows- E. Procedure for filing appeal against the order of Tribunal before High Court. i. On receipt of proposal of appeal from concemed section/CRAC or Writ petition from stakeholders, the appointment of the Panel Counsel shall be done by the CLC an.d intimation of the same along with copy of Appeal/Writ petition shall be sent to the concernecl Commissioner for preparing Vakalatnama in favour of aPPointed Panel counsel, submission of para-wise comments to defend the case and for taking action in respect of assisting the Panel. ii. Writ Petition received directly by the Group/Section shall be submitted to CLC within 3 days of receipt. iii. AC/DC, CLC has been appointed as the nodal point of contact with the counsels in Hon'ble High Court/ Supreme Court. He will coordinate and inform concemed Commissionerate as and when any action as informed to him by the counsels is required. iv.

nt of contact with the counsels in Hon'ble High Court/ Supreme Court. He will coordinate and inform concemed Commissionerate as and when any action as informed to him by the counsels is required. iv. The well conversant officers of concemed Group/Section will maintain regular interaction with the counsels for, inter alia. timely briefing and providing required documents. They should witness the Court procee<lings, l/3361566/2025 Step Work Time Limit 7 Receiving of order in CLC, its entry in concemed register (digital & physical) and forwarding the same to the concemed group/section. Day 0 2 Examination of order by concemed group/section and put up the file to Commissioner of Customs (NS concemed) for decision for its acceptance or otherwise before returing the fiie to CLC for filing an appeal in supreme court (if order not accepted) Days 3 Receiving of file by CLC and sending it to DLA via e'office after it approval by the Commissioner of Customt Legal cell (NSV) 0 Day

r filing an appeal in supreme court (if order not accepted) Days 3 Receiving of file by CLC and sending it to DLA via e'office after it approval by the Commissioner of Customt Legal cell (NSV) 0 Day

CUS/1/438/?O25-Legal Section'O/o Commissloner'Customs Nhava Sheva_V specifically in important cases. v. Important petitions/ appeals filed before Hon'ble High Courts, which would have all India ramifications and would require policy inputs from the Board should be immediately brought to the notice of policy section concerncd of the Board along with Commissioner (Legal) by CLC as per directions and instructions of concerned Principal Commissioner/ Commissioner. The same should also be mentioned separately irr the monthly report being submitted to the Board. F. Roles and Responsibilities (, Role of EA/TA in CLC . Maintain the Master Register (physical/digitaf). . Forward all orders to the concemed NS officer. . Maintenance of Advocate Bill Register and timely processing of such bills. (ii) Role of EOIPO in CLC . Download of orders from Court website and timely put up. . Online updation of LIMBS. . Monitoring of official mails ard its timely submission. . Compilation of Monthly Performance Report (MPR). (iii) Role of Appraisey'Superintendent in CLC . Review and monitor the status of cases pe*aining to the respective NS on daily basis from the designated website of Hon'ble High Court and Supreme Court. . Put up the order in e-office and ensure its timely entry in the Master Register in case any order is passed by the court. .

asis from the designated website of Hon'ble High Court and Supreme Court. . Put up the order in e-office and ensure its timely entry in the Master Register in case any order is passed by the court. . Liaise with DLA for filing appeals in the Hon'ble Supreme Court, wherever required. (i") Weekly Reporting The concemed Appraiser/Superintendent shall su bmit a Weekly Status Report to the Admin, CLC (which should be matched from the master register) detailing the status of all High Court/Supreme Court Orders under Process, including any delays and the reasons thereof. l/3361566/2025 (v) Monthly Report (MPR)

CUS / 17 4j8 / ?OZ5 -Legal Section'O/o Commissioner'Customs-Nhava Sheva-V The concerned officer (EOI?O), CLC shall compile a Monthly Report based on weekly inputs and after verification of it from Admin" CLC shall submit it to the JC/ADC of concerned NS and Assistant/Deputy Commissioner (AQDC), CLC. G. Formats for Reports Weekly Status Report (To be submitted by the concerned Appraisey'Superintendent to Admin, CLC) l/3361566/2025 S N o. Case No. Cou rtN ame Date of Or der Date of Receipt of order Last date to file th e appeal In favour of depart ment/part v Case Status Remark s "l ICase /Petiti on No .1 IDD/ MM/ YYYY 1 IDD/M M/YYY Yl IDD/M M/YYY YI [e.g., Pending for com ments, Submitted to Commissioner, etc.] [Reason for dclay ,tr-yl 2. Monthly Performance Report (MPR) (To be submitted to AC/DC, CLC) Last date to file th e appeal In favour of depart ment/part v Case Status Remark I Cou rtN ame Date of Or der Date of Receipt of order S N o. Case No, IReason for dclay

To be submitted to AC/DC, CLC) Last date to file th e appeal In favour of depart ment/part v Case Status Remark I Cou rtN ame Date of Or der Date of Receipt of order S N o. Case No, IReason for dclay , if anyl [e.g., Pending for com ments, Submitted to Commissioner, etc.] [DDlM M/YYY Yl IDD/ MM/ YYYY l IDD/M M/YYY Yl "l ICase / Petttt on No .1

CU;/ 17 138 / zozs-Legal Section-O/o Commissaoner-Custonrs_Nhava Sheva-V l/ 3361556 / ?O2S Master Register: (To be maintained by the TA/EA, CLC for record-keeping) 'l )l Case/ Petiti onN umb er Court Name Datl -l e otl Or I oate I of Rel ceipt of Or der Date of Rl I eceipt of J certified copy of o rder Last dl ate to I file thl e app eal In our of epart ent/ arty Mode o f Recei pt (Post 7E^ 11/ Etc.) Date of Onward Moveme nt to AO/ Supdt sic I nof A04 suP dr Status l -T ICas e/Pe titio nNo .l ie 8., High Court of Bo mbayl lD D/ M M/ YI YY] IDD/ MM/ YYY YI [e.g., Po stl tDD/MMl /YYYYI I lsig nat uleI Pendin g/Acce ptectlA ppeal fi led 2 3. All other procedures shall be followed as per instructions issued from standing order No. 04 / 2021, dated 05.02.2021 and other instructions issued from time to time. 4. ADC/ JC, CLC shall monitor the compliance of adherence to the above instructions on monthly basis. For which the physical register may be Put uP to ADC/JC,CLC by 10h day of the next month for counter signature' 5. AIi the timelines given in the standing order al.e for administrative purpose only.

For which the physical register may be Put uP to ADC/JC,CLC by 10h day of the next month for counter signature' 5. AIi the timelines given in the standing order al.e for administrative purpose only. The actual date of receipt of the order for filing an appeal shali be consitlered after receipt of certified copy of the order in the CLC Section' DigitallY signed bY Anil Ramteke A?kildtR8P42s co* trrilf,Llt?tustoms (Nev) Mumbai Customs Zone-ll, JNCH I