CA Final · Indirect Tax Laws · Levy of and Exemptions from Customs Duty
The Board wants to issue an instruction to customs officers about uniform classification of a class of goods. Which of the following instructions would be permitted under section 151A?
A general direction ensuring uniformity in classification is permitted. Section 151A allows Board instructions for uniform classification or levy of duty, but forbids requiring an officer to make a particular assessment or dispose of a particular case in a particular manner, or interfering with the Commissioner (Appeals)'s appellate discretion.
- ADirecting an officer to assess a particular importer's bill of entry at a specified rate
- BDirecting officers to dispose of a pending case against a named importer in a specified manner
- CDirecting the Commissioner (Appeals) to decide pending appeals on classification in a particular way
- DA general direction to officers ensuring uniformity in classification of goodsCorrect
Explanation
Section 151A lets the Board issue orders, instructions and directions for uniformity in classification or levy of duty. The proviso bars directions requiring an officer to make a particular assessment or dispose of a particular case in a particular manner, and bars interference with the discretion of the Commissioner (Appeals) in appellate functions. Only the general direction for uniformity is allowed.
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