Customs administrative instructions bind officers, but cannot direct particular assessments or interfere with appellate discretion. The Board may issue orders, instructions and directions to officers of customs to secure uniformity in classification, levy of duty, and implementation of customs-related provisions concerning prohibition, restriction or import-export procedure. Such directions must be followed by officers and other persons executing the Act. However, the Board cannot require a particular assessment or case disposal, and it cannot interfere with the appellate discretion of the Commissioner of Customs (Appeals).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs administrative instructions bind officers, but cannot direct particular assessments or interfere with appellate discretion.
The Board may issue orders, instructions and directions to officers of customs to secure uniformity in classification, levy of duty, and implementation of customs-related provisions concerning prohibition, restriction or import-export procedure. Such directions must be followed by officers and other persons executing the Act. However, the Board cannot require a particular assessment or case disposal, and it cannot interfere with the appellate discretion of the Commissioner of Customs (Appeals).
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