Instructions to officers of customs
Section 151A of the Customs Act, 1962 deals with 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 The Act came into force on 01 Feb 1963.
1[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, 2[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 3[Commissioner of Customs] (Appeals) in the exercise of his appellate functions.]
Section 151A, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Vinodkumar Agarwal v. Union of India & Ors.
Court's Decision & Legal Precedent
DB Oral Judgment: Chief Commissioner compounding power under Customs s.137(3) is confined to Chapter XVI Customs offences; CBEC circular paras restricting compounding (incl. where IPC also alleged) partly ultra vires s.137(3)/Rules and beyond s.151A instructions power; compounding rejection remitted. DATE-matched Final Order/Oral Judgment 25.10.2007.
On this section: s.151A — Instructions to customs officers; scope limited to classification/levy uniformity
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… PREFACE 1. These batch of writ petitions assail the validity of a Central Board of Indirect Taxes and Customs <sup>1</sup> Instruction dated 09 July 2022 [which hereinafter and for the sake of brevity shall be referred to as the "impugned Instruction" ] issued in exercise of powers conferred by Section 151A of the Customs Act , 1962<sup>2</sup> pertaining to the warehousing of imported capital goods used in the generation of solar power and the asserted inapplicability of the Manufacture and other Operations in Warehouse (No.2) Regulations, 2019 <sup>3</sup> framed in the backdrop of <sup>&</sup>lt;sup>1</sup> …
Questions about Section 151A
What have the courts held on Section 151A of the Customs Act?
Vinodkumar Agarwal v. Union of India & Ors. (25 Oct 2007) is the leading judgment on this section among those set out below: s.151A — Instructions to customs officers; scope limited to classification/levy uniformity.
How do I find court cases under Section 151A of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 151A, section 151A Customs Act 1962, section 151A of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Vinodkumar Agarwal v. Union of India & Ors. (25 Oct 2007).
What should I read with Section 151A of the Customs Act, and has it changed?
1 other provision in this corpus refers back to it.
When did Section 151A of the Customs Act come into force?
Section 151A of the Customs Act, cited as Customs Act 1962 151A, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.