Briefing of Law Officers, Advocates, Counsels & DRS in cases pending before the Hon'ble Supreme Court and CESTAT - Indian Laws - 01/2023 - F. No. 1080/05/DLA/SC/2023/2110-2150

Central Board of Indirect Taxes Customs Directorate of Legal Affairs F. No. 1080/05/DLA/SC/2023/2110-2150 Date: 16/05/2023 Circular No. 01/2023 Subject: Briefing of Law Officers, Advocates, Counsels DRS in cases pending before the Hon'ble Supreme Court and CESTAT- reg. Concerns have been raised by some policy sections/ field formations that they do not get a proper chance to brief the Law officers (AG/ASG), panel advocates etc in important court cases. The matter has been examined. Following guidelines are being laid down to streamline the system of briefing both for the Apex Court and the CESTAT: 2. At the outset it may be noted that Daily Cause List, Advance List and Weekly List of the Hon'ble Supreme Court cases are uploaded and available on the Supreme Court website i.e. www.sci.gov.in. This directorate sorts out the Indirect Tax Cases of CBIC including Party filed appeals and uploads the list on the CBIC website (under the head Legal Affairs) as well as on DLA website i.e. ws,vw.dlacbic.gov.in 3. The legal wing of field formations should access the CBIC / DLA website regularly and check regarding listing of their cases. The field formations are expected to be ready in advance for briefing the Law officers / Counsels at short notice from this Directorate. 4. DLA also uploads daily record of hearing on CBIC as well as DLA web site. The officers looking after legal work in the field formations are required to follow their cases and ensure compliance, if any, as mentioned therein. DLA also issues a monthly summary/ bulletin of the proceedings in the Supreme Court. Copy of the letter also remains available on CBIC and DLA web site. Field officers including the supervisory officers are expected to track their cases and take any follow up action as may be required swiftly. A Quarterly list of cases is also uploaded on the CBIC/ DLA web site. It is a good source to verify pendency by field offices. As such, an elaborate MIS has been put in place and basic due diligence at the field level shall ensure that Revenue cases are defended strongly. 5. Situations arise where briefing of Law Officers (AG/SG/ASG) or other Government Panel Advocates is required. This may be on demand of the counsel or the field formation/ section of the Board. 6. In case, the Counsel requires any clarification/ briefing on any point(s), such communication is normally received on phone in DLA. In such cases, the DLA informs the concerned Commissionerate/DRI/DGGI and necessary Conference/ Briefing is conducted by such field formation directly with the Law Officer(s)/ panel advocate(s). Such communications should be attended with utmost seriousness and promptness and a well versed officer should be deputed for briefing. The DLA should be kept informed telephonically or in writing regularly regarding the briefing having been done. 7. In case, the field formations or any other wing e.g. Policy section of Board, TRU etc. want to brief the Law Officer/ panel advocate, they should send a communication to DLA. DLA will arrange the conference through Central Agency Section at the date and time convenient to the Law Officer/ Panel Advocate. 8. As regards Cases in the CESTAT, field formations should access the cause list available on the Tribunal website as well as the LIMBS. The name of Departmental representative and contact number is available in the LIMBS. In case of any necessity, they should communicate with the Pr. Commissioner / Commissioner / DR of the Office of CC (AR) for the respective CESTAT Bench. Request for briefing should be made to the DR under intimation to the Office of CC (AR) and JS Review for effective defence of the case. This issues with approval of the Member (Legal) (Mahendra Ranga) Principal Commissioner