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CA Final · Indirect Tax Laws · Levy of and Exemptions from Customs Duty

The Board issued an instruction under section 151A to ensure uniform classification of a chemical across ports. Which of the following instructions would fall outside the Board's power under section 151A?

The direction telling the Chennai officer to assess Sundar Ltd's particular pending bill in a specified way is outside section 151A. The proviso forbids Board instructions requiring an officer to make a particular assessment or dispose of a particular case in a particular manner.

  1. AA direction that the chemical be classified under one specified heading at all ports
  2. BA direction requiring the assessing officer at Chennai to assess a particular pending bill of entry of Sundar Ltd by allowing a specified exemptionCorrect
  3. CA direction on procedure for import of goods subject to a restriction under another law
  4. DA direction on uniformity in the levy of duty on that chemical

Explanation

Section 151A allows instructions for uniform classification, levy of duty, and implementation of provisions on prohibition, restriction or procedure. The proviso bars instructions requiring an officer to make a particular assessment or dispose of a particular case in a particular manner. Directing a specific assessment of a pending bill breaches clause (a).

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