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CS Executive · Tax Laws and Practice · Overview of Customs Act

The Board issues an instruction to officers of customs under section 151A. Which of the following instructions would fall outside its permitted scope?

An instruction requiring an officer to make a particular assessment or decide a particular case in a particular manner is outside the Board's power. Section 151A permits general instructions for uniformity in classification and levy of duty, but its proviso forbids directing the outcome of an individual case.

  1. AA direction requiring an officer to assess a particular case in a particular mannerCorrect
  2. BA direction aimed at uniformity in the classification of goods
  3. CA direction on procedure for import of goods under another law
  4. DA direction aimed at uniformity in the levy of duty

Explanation

Section 151A allows instructions for uniformity in classification or levy of duty, or implementing prohibitions, restrictions or procedures for import or export. The proviso bars instructions requiring an officer to make a particular assessment or dispose of a particular case in a particular manner. The proviso also bars interference with the Commissioner (Appeals)'s discretion.

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