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When Government fails to keep track of Notifications issued by itself, how can common people be expected to follow the same.

Surender Gupta
Government Amends Non-Existent Notification on Gold, Silver Duties; Calls for Clarity and Corrective Measures Arise The article discusses the confusion arising from a series of government notifications related to customs duties on the import of gold and silver. It highlights an error where a non-existent notification, No. 172/1994, was amended despite being superseded by subsequent notifications. The author criticizes the government's oversight in tracking these notifications, emphasizing the need for clarity and corrective measures. Responses from various individuals acknowledge the oversight and stress the importance of addressing such administrative errors to prevent negative impacts on national financial health. The article underscores the complexity and challenges in navigating governmental amendments and notifications. (AI Summary)

Vide notification no. 42/2017 Cus dated 30.6.2017, various notifications proposed to be amended to make consequential changes to replace erstwhile CVD to IGST.

Sr. no. 3 of this notification amends notification no. 172/1994, dated the 30th September, 1994.  

But, the notification no. 172/1994-Customs dated 30.9.2017 was  superseded vide  Notification No. 3/2012-Customs, dated 16.1.2012. 

Further, the superseding notification no. 3/2012-Customs was rescinded videNotification No.22/2012-Customs, dated 17.03.2012

These notifications were to provide Exemption / Prescribes rate of custom duty on Import of Gold & Silver by an eligible Passenger.

Effective rate of duty of Customs on import of Gold / silver by an eligible passenger were incorporated in the Mega ExemptionNotification no. 12/2012 Customs dated 17.3.2012 and now under notification no. 50/2017-Customs dated 30-6-2017 (w.e.f. 1.7.2017), as amended from time to time.

Therefore:

It is beyond any imagination that where notification no.172/1994, dated the 30th September, 1994 is no more, what purpose would be achieved by amending the non-existing notification.

We hope government may issue some corrigendum or clarification in this regard in due course.

 

Customs - Import - Export - SEZ
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