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          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.

          <h1>Board's power to issue instructions ensures uniform classification and duty levy, subject to limits on directing specific case outcomes.</h1> The Board may issue orders, instructions and directions to officers of customs to ensure uniformity in classification of goods, the levy of duty thereon and implementation of provisions relating to prohibitions, restrictions or procedures for import or export of goods, which such officers and other persons employed in execution of the Act shall observe and follow; provided that such instructions shall not require a particular assessment or disposal of a particular case nor interfere with the discretion of the Commissioner of Customs (Appeals).

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