CBIC issues Restrictions on Instructions and clarifications issued by Directorates or Commissionerates or Audit [Read Instructions]

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 […]
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