Section 151A: Instructions to officers of customs.

The Customs Act, 1962Central Act · Act 52 of 1962

[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, [or for the implementation of any other provisions of this Act or of any other law for the time being in force, insofar as they relate to any prohibition, restriction or procedure for import or export of goods] 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 the discretion of the [Commissioner of Customs] (Appeals) in the exercise of his appellate functions.]

Where this provision sits

Act	The Customs Act, 1962
Section	151A
Marginal note	Instructions to officers of customs.
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	1

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Act 80 of 1985. . Ins. by Act 80 of 1985, s. 12 (w.e.f. 27-12-1985).
inserted, Act 8 of 2011. . Ins. by Act 8 of 2011, s. 53 (w.e.f. 8-4-2011).
substituted, Act 22 of 1995. . Subs. by Act 22 of 1995, s. 50, for "Collector of Customs" (w.e.f. 26-5-1995).

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Customs Act, 1962 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.