TMI BlogInstructions and clarifications by Directorates/Commissionerates/Audit: Scope of Section 151 A of the Customs Act, 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Customs Central tax. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 classification of goods or with respect to levy of duty thereon, or f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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 issue any_Circulars/Reports/Alerts etc. which are in the nature of interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tters, is found to be in contrast to any Board Circular/Instruction, the same must be brought to the notice of Board and its clearance obtained before issuing any Circulars/Reports/Alerts etc. 5. Any difficulty in implementation of the above instructions may be brought to the notice of the Board. 6. Hindi version follows. Yours faithfully, (Ananth Rathakrishnan) Deputy Secr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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