Customs Act 1962
Miscellaneous
Section
151A. Instructions to officers of
customs (Relevant
Updates)
The
Board
may, if it considers it necessary or expedient so to do
for the purpose of uniformity in the classification of goods or with respect to
the levy of duty thereon, 1[or
for the implementation of any other provision of this Act or of any other law
for the time being in force, in so far as they relate to any prohibition,
restriction or procedure for
import
or
export
of goods] issue such orders, instructions and directions to
officers of customs as it may deem fit and such officers of customs and all
other persons employed in the execution of this Act shall observe and follow
such orders, instructions and directions of the Board :
Provided that no such orders,
instructions or directions shall be issued -
(a) so as to require any such officer
of customs to make a particular assessment or to dispose of a particular case in
a particular manner; or
(b) so as to interfere with the
discretion of the Commissioner of Customs (Appeals) in the exercise of his
appellate functions.
1. Inserted Vide
Section 53 of the Finance Act
2011