CMA Intermediate · Direct and Indirect Taxation · Customs Act
Under section 151A of the Customs Act, 1962, which instruction can the Board validly issue to officers of customs?
The Board may issue directions for uniformity in the classification of goods or the levy of duty. Section 151A prohibits directions requiring a particular assessment or disposal of a particular case, or interfering with the discretion of the Commissioner of Customs (Appeals).
- AA direction for uniformity in the classification of goodsCorrect
- BA direction to make a particular assessment in a particular manner
- CA direction to dispose of a particular case in a stated way
- DA direction interfering with the discretion of the Commissioner of Customs (Appeals) in appeals
Explanation
Section 151A allows orders, instructions and directions for uniformity in classification or levy of duty, but its proviso bars directions requiring a particular assessment or disposal of a particular case, or interfering with the appellate discretion of the Commissioner (Appeals). Only the classification-uniformity direction is permitted.
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