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Filing of Special Leave Petition under Article 136 of the Constitution of India before the Supreme Court- regarding

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..... ing Bhikaji Cama Place, R.K. Puram, New Delhi-66: dated the 18.07.2016. INSTRUCTION To, 1. All Principal Chief Commissioners/ Chief Commissioners of Customs, Central Excise and Service Tax; 2. All Director Generals of Customs, Central Excise and Service Tax; 3. [email protected] Sub:- Filing of Special Leave Petition under Article 136 of the Con .....

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..... its discretion, grant special leave to appeal from any judgment, decree, determination, sentence or order in any cause or matter passed or made by any court or tribunal in the territory of India. (2) Nothing in clause (1) shall apply to any judgment, determination, sentence or order passed or made by any court or tribunal constituted by or under any law relating to the Armed Forces. 3. .....

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..... ance or whether it directly and substantially affects the rights of the parties and if so whether it is either an open question in the sense that it is not finally settled by this Court or by the Privy Council or by the Federal Court or is not free from difficulty or calls for discussion of alternative views. If the question is settled by the highest Court or the general principles to be applied i .....

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..... fact arrived at by court of facts and it must be necessary to decide that question of law for a just and proper decision of the case. 5. The field formations are, therefore, requested to keep in mind the above, before sending SLP proposal to Board against the judgment of High Courts. It is reiterated that SLP before the Apex Court can be filed only when a substantial question of law arises. .....

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