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

The Board issues an instruction under section 151A to officers of customs. Which instruction would fall outside the proviso to that section and therefore be impermissible?

An instruction requiring an officer to make a particular assessment or dispose of a particular case in a particular manner is barred by the proviso to section 151A. General instructions for uniform classification, levy of duty or import-export procedure are allowed.

  1. AAn instruction requiring an officer to assess a particular case in a particular mannerCorrect
  2. BAn instruction aimed at uniformity in classification of goods
  3. CAn instruction on the levy of duty to ensure uniform practice
  4. DAn instruction on procedure for import or export of goods to implement a law relating to a restriction

Explanation

The proviso to section 151A 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 discretion of the Commissioner (Appeals). Instructions for uniform classification, levy, or procedure are permitted purposes.

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