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CMA Intermediate · Direct and Indirect Taxation · Customs Act

The Board issues an instruction under Section 151A of the Customs Act, 1962 for uniformity in classification of goods. Which instruction would the proviso to that section PROHIBIT?

The Board cannot direct an officer to dispose of a particular case in a particular manner. The proviso to Section 151A bars case-specific assessment directions and interference with appellate discretion, while general instructions for uniform classification, levy or procedure are allowed.

  1. AA direction that officers classify a class of goods uniformly under one heading
  2. BA direction requiring an officer to dispose of a particular case in a particular mannerCorrect
  3. CA direction on the procedure for import of restricted goods
  4. DA direction on uniform levy of duty on a class of goods

Explanation

The proviso bars orders requiring an officer to make a particular assessment or dispose of a particular case in a particular manner, and orders interfering with the Commissioner (Appeals)'s discretion. Uniform classification, levy and procedure directions are permitted purposes.

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