The Central Board of Indirect Taxes and Customs (CBIC) notified the restrictions on Instructions and clarifications issued by Directorates or Commissionerates or Audit.
Section 151 A of the Customs Act, 1962 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 for the implementation of any other provision of this act 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.
The CBIC in conformity with Section 151 A of the Customs Act, 1962, in order to establish a standard practice on all 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, issued various directions.
“Directorates/Commissionerates/Audit shall not issue any Circulars/Reports/Alerts etc. which are in the nature of interpretation/clarification/prescription for the sake of uniformity, on matters covered under section 151A of the Customs Act, 1962; clarifications on all such matters should only be issued by the Board under section 151A of the Customs Act, 1962,” the CBIC in the Instructions said.
These directions do not take away the mandate of the Directorates/ Commissionerates/ Audit to Analyse/investigate cases pertaining to such matters, Issue Circulars/Reports/Alerts which point out divergence in practices or a violation of any provisions of the Act or any violation of the directions issued under Section 151A, and Issue Circulars/Reports/Alerts on modus operandi or observations and significant findings. It is clarified that if the contention or opinion or finding of the Directorates/Commissionerates/Audit in such matters, 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.
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