CA Final · Indirect Tax Laws · Levy of and Exemptions from Customs Duty
The Board wishes to issue a direction to customs officers about uniformity in classifying a product. Which of the following would the Board be barred from directing under section 151A?
The Board cannot direct an officer to make a particular assessment or dispose of a particular case in a particular manner. General instructions on classification, levy of duty or import procedure are permitted under section 151A, but case-specific outcomes are barred.
- ARequiring officers to assess a particular pending case in a particular mannerCorrect
- BIssuing instructions for uniformity in levy of duty on goods
- CIssuing instructions on procedure for import of goods
- DIssuing directions that officers must follow on classification
Explanation
Section 151A allows orders for uniformity in classification or levy of duty, and for implementing provisions on prohibition, restriction or procedure for import or export. The proviso bars directions requiring an officer to make a particular assessment or dispose of a particular case in a particular manner, and interfering with the Commissioner (Appeals)'s discretion.
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