Exclusive Board authority under Section 151A: only the Board may issue binding classification and import export procedure clarifications. Exclusive Board authority is affirmed for issuing instructions or clarifications that establish uniformity in classification of goods, levy of duty, or implementation of any provision of the Customs Act or other law relating to prohibitions, restrictions or procedures for import or export of goods under Section 151A. Directorates/Commissionerates/Audit may investigate and report on divergences, modus operandi and violations but must not issue interpretive or prescriptive communications on matters within the Board's remit and must obtain Board clearance where opinions conflict with Board instructions.
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.
Exclusive Board authority under Section 151A: only the Board may issue binding classification and import export procedure clarifications.
Exclusive Board authority is affirmed for issuing instructions or clarifications that establish uniformity in classification of goods, levy of duty, or implementation of any provision of the Customs Act or other law relating to prohibitions, restrictions or procedures for import or export of goods under Section 151A. Directorates/Commissionerates/Audit may investigate and report on divergences, modus operandi and violations but must not issue interpretive or prescriptive communications on matters within the Board's remit and must obtain Board clearance where opinions conflict with Board instructions.
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