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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 151A

Instructions to Officers of Customs

~1 min read
https://sooperkanoon.com/act/45030

Bare act section · Research

About this section

Customs Act, 1962 Section 151A is part of Customs Act, 1962 - Instructions to Officers of Customs. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1[151A. Instructions to officers of customs

The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of goods or with respect to the levy of duty thereon, issue such orders, instructions and directions to officers of customs as it may deem fit and such officers of customs and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board :

Provided that no such orders, instructions or directions shall be issued-

( a) so as to require any such officer of customs to make a particular assessment or to dispose of a particular case in a particular manner; or

( b) so as to interfere with discretion of the Commissioner of Customs (Appeals) in the exercise of his appellate functions.]

_____________________

1. Inserted by Act 80 of 1995, section 12 (w.e.f. 27-12-1985).

Frequently asked questions

What does Customs Act, 1962 Section 151A provide?

Section Section 151A of the Customs Act, 1962 (Instructions to Officers of Customs) is reproduced on this page as part of the Customs Act, 1962. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Act, 1962 Section 151A?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 151A. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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