Directorate of Legal Affairs is the nodal agency to monitor the legal and judicial work of CBIC and its field formations. Accordingly DLA is required to work in close co-ordination with the Legal & Judicial Sections of CBIC. The Directorate is checking the cases likely to be listed before the Supreme Court on daily and weekly basis and taking follow up action accordingly.
DLA is also maintaining and monitoring the legal and judicial database for CBIC on the cases pertaining to CESTAT, CAT; High Courts and the Supreme Court.

The Directorate has also been entrusted with the work relating to compilation of various monthly and quarterly reports relating to the cases pending in various Courts and tribunals on behalf of CBIC.

In view of the nature of work undertaken by the Directorate of Legal Affairs, the norms are fixed in such a way so as to reduce the number of cases pending before various appellate fora by proper liaisoning with the Board's office, counsels and field formations. Similarly, other main objective is to collect and maintain the authentic database of all the cases for proper monitoring.