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

Last updated: 18 August 2021

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This notification clarifies the scope of Section 151A of the Customs Act, 1962. It directs that only the Board can issue instructions or clarifications regarding the uniform classification of goods, duty levy, or import/export procedures. Directorates and Commissionerates can still investigate cases and report on divergences or violations, but any findings contrary to Board circulars must be cleared by the Board before publication.

Instruction no: 19/2021- Customs F.No. 524/05/2021-STO (TU) Government of India Ministry of Finance Department of Revenue (Central Board 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 Pri

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FAQ :

The notification clarifies the scope of Section 151A of the Customs Act, 1962, and establishes a standard practice for issuing instructions and clarifications related to customs procedures.

Only the Board (Central Board of Indirect Taxes & Customs) is empowered to issue instructions and directions for uniformity in the classification of goods, levy of duty, or implementation of any other provision related to import or export procedures under Section 151A.

Yes, they can issue circulars/reports/alerts to analyse cases, point out divergences or violations, and report on modus operandi or significant findings. However, if their findings contradict any Board circular, they must obtain clearance from the Board first.

Section 151A covers matters related to the uniformity in classification of goods, levy of duty thereon, and the implementation of any provision of the Customs Act or other laws concerning prohibition, restriction, or procedure for import or export of goods.

If their contention, opinion, or finding is in contrast to any Board Circular/Instruction, they must bring it to the notice of the Board and obtain its clearance before issuing any circulars, reports, or alerts.

Notification No : Instruction no: 19/2021- Customs
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-instructions/cs-instructions-2021/cs-ins-19-2021.pdf

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