Instructions and clarifications by Directorates/Commissionerates/Audit: Scope of Section 151 A of the Customs Act, 1962

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....rd of Indirect Taxes & Customs) Dated: 17th August, 2021 North Block, New Delhi. To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax, All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All Principal Commissioners/ Commissioners of C....

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....re either contrary to an existing circular issued by the Board or delve  on matters covered by Section 151A of the Customs Act, 1962 without the approval of, or a reference  to the Board. 2.  In this regard, reference is invited to Section 151 A of the Customs Act, 1962 which empowers the Board alone to issue instructions/ directions for the purpose of uniformity in classificatio....

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....ll matters of classification of goods, with respect to levy of duty thereon and for the implementation of any other provision of the Customs Act, 1962 or of any other law for the time being in force, in so far as they relate to any prohibition, restriction or procedure for import or export  of goods, it is hereby directed that- i. Directorates/Commissionerates/Audit shall not is....