Kindly refer to the instructions contained in the Board's D.O. letter F.No. 101/2/92-CX.2 dated 4th March, 1992 directing that a case should be transferred to the Call Book with the approval of Commissioner/ Commissioner (Judicial) / DG etc. as the case may be . It is further stated the Board's Circular No. 53/90-CX.3 dated 6.9.1990, specifies the circumstances under which a pending case can be transferred to Call Book. As per the extracts of the Manual of Office Procedure enclosed with the said circular "if a current case has reached a stage when no action can or need be taken to expedite its disposal for at least 6 months (e.g.cases held up in law courts) it may be transferred to the Call Book with the approval of the Competent Authority".
2. The Commissioner, Customs & Central Excise, Delhi has requested for inclusion of certain categories of cases for
(ii) Cases where injunction has been issued by Supreme Court/ High Court/ CEGAT, etc.
(iii) Cases where audit objections are contested.
(iv) Cases where the Board has specifically ordered the same to be kept pending and to be entered into the call book.