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

The Board issues an instruction under section 151A to ensure uniform classification of goods. Which instruction would fall outside the proviso to that section?

An instruction requiring an officer to dispose of a particular case in a particular manner is prohibited by the proviso to section 151A. The Board may give general directions for uniform classification, levy of duty or procedure, but not case-specific outcomes.

  1. ADirecting officers to follow a uniform tariff classification for a product
  2. BDirecting an officer to dispose of a particular case in a particular mannerCorrect
  3. CPrescribing a uniform procedure for import of restricted goods
  4. DDirecting officers 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 appellate discretion of the Commissioner (Appeals). General uniformity directions on classification, levy or procedure are permitted.

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