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

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But, the notification no. 172/1994-Customs dated 30.9.2017 was  superseded vide  Notification No. 3/2012-Customs, dated 16.1.2012. 

Further, the superseding notification no. 3/2012-Customs was rescinded vide Notification No.22/2012-Customs, dated 17.03.2012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