Section 151A. Instructions to officers of customs

Judgments on Section 151A

• Seco Tools India (P) Ltd vs Commissioner Of Customs-Air Cargo… — CESTAT, 29 Sep 2022. A Board circular cannot curtail the amendatory power under section 149 of the Customs Act, 1962 by imposing time limits or restrictions not contemplated in the parent statute, so a request for conversion of shipping…
• The Bullion And Jewellers Association… vs Union Of India & Ors. — Delhi High Court, 26 Apr 2016. A CBEC circular issued under Section 151A cannot amend, condition or whittle down an exemption notification issued under Section 25(1) of the Customs Act, 1962, nor dictate the manner in which a customs officer…
• Commissioner Of Customs, Calcutta Etc. Etc. vs M/S Indian Oil Corporation Ltd. & Anr — Supreme Court of India, 17 Feb 2004. A show cause notice and demand contrary to an existing circular of the Board issued under Section 151A are ab initio bad, and while the circular remains in operation the Revenue is bound by it and cannot plead its…
• Ramchandra Art Silk Yarn vs Union Of India And Ors. — Gujarat High Court, 4 Apr 2001. Directions or instructions issued under Section 151A are valid only as flexible guidelines to secure uniformity in assessment and cannot operate as mandates or commands requiring a particular assessment in a particular…
• Royal Industries Ltd vs C. Ludhiana — CESTAT, 30 Jun 2025. An adjudication order that relies on evidence not relied upon in the show cause notice and ignores the assessee's uncontradverted evidence, including re-warehousing certificates, while denying effective…
• Uni Colloids Impex Pvt Ltd vs Ahmedabad — CESTAT, 28 Jun 2024. Preferential duty benefit under an FTA exemption notification cannot be denied on the basis of a Board circular alone; where doubt is raised on a certificate of origin it must be verified with the issuing authority in…
• Apm Terminals India P Ltd Main vs The Commissioner Of Customs Ns-Gen… — CESTAT, 17 May 2024. Control of customs areas under HCCAR-2009 confers no authority on customs officers to enforce the Manufacture, Storage and Import of Hazardous Chemicals Rules, 1989, a public notice has no legal standing under the…
• M/S. Bihar Foundry & Castings Ltd vs Union Of India Through The Secretary — Jharkhand High Court, 4 Mar 2024. After the omission of 'where it is possible to do so' w.e.f. 29-03-2018, the six-month adjudication limit in Section 28(9)(a) for Section 28(1) demands is mandatory, and breach of that limit or of the mandatory…
• Ms Yash Pakka Limited vs C.C. Lucknow — CESTAT, 23 Aug 2023. A request under Section 149 of the Customs Act, 1962 for conversion of free shipping bills into drawback shipping bills cannot be rejected without affording the exporter an opportunity of hearing — an order passed…
• Jindal Drugs P Ltd vs Commissioner Of Customs -Nhava Sheva -… — CESTAT, 15 Dec 2022. A request to amend a shipping bill under section 149 of the Customs Act, 1962 should be permitted unless established evidence exists that the goods were not in conformity with the details furnished in the shipping bill,…
• Posco Maharashtra Steel Pvt Ltd vs The Commissioner Of Customs-Mumbai… — CESTAT, 7 Dec 2022. An amendment request under section 149, Customs Act, 1962, may be refused only for sufficient reason after notice and hearing; ascertainability of the facts at the time of export — not mere lapse of time under a…
• Dinesh Bhabootmal Salecha vs Commissioner Of Customs Mumbai Import -… — CESTAT, 23 Jun 2022. Provisional release of seized goods under section 110A is an independent proceeding that must be allowed immediately upon seizure notwithstanding pendency of adjudication, and the security demanded must be…
• Amglo Resources Pvt Ltd vs Commissioner Of Customs — CESTAT, 17 Jun 2022. Conditions of provisional release under section 110A must satisfy the 'golden mean' — the Tribunal can interfere where excessive bond or bank guarantee requirements amount to effective denial of release, and the section…
• Khandwala Enterprise Private Limited vs Union Of India And Ors. — Delhi High Court, 14 Nov 2019. The Board's power under Section 151A of the Customs Act cannot be used to issue executive instructions or Office Memoranda that pronounce on the merits of issues pending adjudication; the Revenue must plead its case in…
• Gujarat State Fertilizer Co Ltd vs Union Of India Thro — Gujarat High Court, 11 Mar 2013. A confirmed demand remains recoverable because a pending appeal is not a stay, but a recovery notice issued while the assessee's stay application is still undisposed of for reasons not attributable to the assessee…
• Commissioner Of Central Excise And Customs, Cochin Who Is The Third vs M/S.asianet Satellite Communications Limited — Madras High Court, 23 Feb 2011. A Settlement Commission's order passed on a full and true disclosure can be set aside only if it is contrary to the provisions of the Act and that contravention has prejudiced the party, since judicial review examines…
• Sesa Goa Limited vs Goa — CESTAT, 5 Aug 2010. Under Section 14(1) of the Customs Act, the FOB price actually paid or payable for export goods is itself the transaction value for levy of export duty and, the provision being plain and unambiguous, no export duty…
• M/S. Varsha Plastics Pvt. Ltd. & Anr vs Union Of India & Ors — Supreme Court of India, 5 Feb 2009. A Standing Order issued under Section 151A must be read only as flexible guidelines and cannot bind the independent quasi-judicial Assessing Authority, and once transaction value is validly rejected, value must be…
• Commnr. Of Customs (Imports), Mumbai vs M/S. Tullow India Operations Ltd — Supreme Court of India, 28 Oct 2005. In an exemption notification the eligibility clause must be strictly construed, but once eligibility is established the conditions may be construed liberally, and non-fulfilment at the time of importation of a condition…
• Msc Mediterranean Shipping Company S.A vs Union Of India — Madras High Court, 17 Jan 2020. Public notices that merely offer importers and exporters an optional facility, in furtherance of Section 143AA of the Customs Act, 1962, to pay terminal handling charges directly to port terminals are neither arbitrary…

All 23 judgments