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Instruction No: Customs

This document provides instructions from the Government of India's Ministry of Finance and Central Board of Indirect Taxes and Customs regarding the scope of Section 151A of the Customs Act of 1962. It directs that Directorates, Commissionerates, and Audit shall not issue circulars, reports, or alerts relating to matters covered under Section 151A such as classification of goods or duty levies, as these require approval from the Board. They can continue to analyze cases and issue communications on findings, but must obtain Board clearance if their views differ from existing Board circulars. Any difficulties in implementing these instructions should be brought to the Board's notice.

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63 views

Instruction No: Customs

This document provides instructions from the Government of India's Ministry of Finance and Central Board of Indirect Taxes and Customs regarding the scope of Section 151A of the Customs Act of 1962. It directs that Directorates, Commissionerates, and Audit shall not issue circulars, reports, or alerts relating to matters covered under Section 151A such as classification of goods or duty levies, as these require approval from the Board. They can continue to analyze cases and issue communications on findings, but must obtain Board clearance if their views differ from existing Board circulars. Any difficulties in implementing these instructions should be brought to the Board's notice.

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Instruction no: 19/2021- Customs

F.No. 524/05/2021-STO (TV)


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 Principal Commissioners/ Commissioners of Customs & Central tax.
All Principal Director Generals/Director Generals under CBIC.

Madam/Sir,

Subject: Instructions and clarifications by Directorates/Commissionerates/Audit: Scope of


Section 151 A of the Customs Act, 1962 - reg.

As you are aware, in order to promote information sharing on the modus operandi, findings or
observations detected during the investigation, audit or risk analysis etc., there exists a practice of
issuing Circulars/Reports/Alerts etc by the Directorates/Commissionerates/Audit to all the Zones. This
has helped in uniform application of the findings resulting in the safeguarding of revenue and better
enforcement of compliances. However, it has been observed that on multiple occasions, those
communications are issued which are 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 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.

3. Further, it may be appreciated that these matters covered under section 151A require wide
ranging consultations involving multiple stakeholders, ministries and also international organizations.
In such cases, referring such matters to the Board would enable undertaking a holistic analysis of such
issues and ensure a consolidated view point to avoid unnecessary disputes and litigation.

4. Accordingly, 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, it is hereby directed that-

1. 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 ISlA 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.
11. These directions do not take away the mandate of the Directorates/Commissionerates/Audit to-

a) Analyse/investigate cases pertaining to such matters.


b) Issue Circulars/Reports/ Alerts which point out divergence in practices or a violation of
any provisions ofthe Act or any violation ofthe directions issued under Section 151A.
c) 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/Comrnissionerates/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.

5. Any difficulty in implementation of the above instructions may be brought to the notice of the
Board.
6. Hindi version follows.

Yours faithfully,

(Anant

Email: [email protected]
Ph- 011-23095551

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