Customs Act, 1962 — Chapter XVII: Miscellaneous
151A. Instructions to officers of customs
The Board may, for the purpose of uniformity in the classification of goods or with respect to the levy of duty, issue orders, instructions and directions to officers of customs, who shall observe and follow such orders/instructions/directions; but no such instruction shall require any officer to make a particular assessment, or to dispose of a particular case in a particular manner that would interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate functions.
