CMA Intermediate · Direct and Indirect Taxation · Customs Act
Regarding the Board's power under section 151A of the Customs Act, 1962 to issue orders, instructions and directions to officers of customs, which statement is correct?
The Board may issue instructions for uniformity in classification or levy of duty, but cannot require a particular assessment or disposal of a particular case in a particular manner. It also cannot interfere with the Commissioner (Appeals)'s appellate discretion, per the proviso to section 151A.
- AThe Board may direct an officer to make a particular assessment in a particular manner for uniformity
- BThe Board may issue instructions interfering with the discretion of the Commissioner of Customs (Appeals) in appellate functions
- CThe Board may issue instructions for uniformity in classification or levy of duty, but not requiring a particular case to be disposed of in a particular mannerCorrect
- DThe Board's instructions bind only the officers of Central Excise
Explanation
Section 151A permits instructions for uniformity in classification and levy, but the proviso bars directions requiring a particular assessment or disposal in a particular manner, and bars interference with the Commissioner (Appeals)'s discretion. Option A and B contradict the proviso.
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