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

Under section 151A of the Customs Act, 1962, which instruction can the Board NOT issue to officers of customs?

The Board cannot require an officer to make a particular assessment or dispose of a particular case in a particular manner. The proviso to section 151A prohibits this, while instructions on classification uniformity, levy of duty and import procedure are allowed.

  1. AA direction requiring an officer to dispose of a particular case in a particular mannerCorrect
  2. BAn instruction for uniformity in the classification of goods
  3. CA direction on the levy of duty on goods
  4. DAn instruction on procedure for import of goods, to implement the Act

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. Instructions for uniformity of classification, levy of duty, or import or export procedure are expressly permitted.

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