Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Board Can Issue Directives to Customs Officers Under Section 151A, But Can't Dictate Specific Case Outcomes or Appeals.</h1> Section 151A of the Customs Act, 1962, empowers the Board to issue orders, instructions, and directions to customs officers to ensure uniformity in goods classification and duty levy, or for implementing provisions related to import or export procedures. These directives must be followed by customs officers and others executing the Act. However, such directives cannot mandate specific assessments or case dispositions, nor can they interfere with the Customs Commissioner's appellate discretion.
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