https://www.taxtmi.com/circulars?id=65027 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. en-us Tue, 17 Aug 2021 00:00:00 +0530 Wed, 18 Aug 2021 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65027 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. Circulars Customs Tue, 17 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65027