Vide notification no. Notification 16/2020-Customs (N.T.) dated 21-2-2020, CBIC has issued new set of regulations namely Transportation of Goods (Through Foreign Territory), Regulations, 2020
The set of new regulations have bee issued by superseding the earlier regulation namely Transportation of Goods (Through Foreign Territory) Regulations, 1965
But, there is an interesting story here:
The same regulations of 1965 had been superseded vide Notification No. 38/2018-Customs (N.T.) dated 11-5-2018 while notifying the regulations namely Sea Cargo Manifest and Transhipment Regulations, 2018.
However, what was done vide notification dated 11-5-2018 was undone vide notification Notification No. 54/2019-Customs (N.T.)dated 1.8.2019, as long as regulation of 1965 is concerned, means thereby the regulations of 1965 ware not superseded vide the regulations of 2018,.
Though the notification dated 11-5-2018 came into effect only as on 1.8.2019 [See Regulation 1 of regulation 2018] and by then corrective steps have been taken, this exercise leads to a big and unwarranted confusion in the mind of person dealing with the matter.
Full Text:
Notification No. 16/2020 - Dated: 21-2-2020 - Transportation of Goods (Through Foreign Territory), Regulations, 2020
with
Transportation of goods to and from India through a foreign Territory - circular. No. 14/2020 Dated: February 21, 2020
Supersession of regulations: new Transportation of Goods rules clarify governing instrument and resolve prior regulatory confusion. CBIC issued the Transportation of Goods (Through Foreign Territory), Regulations, 2020, expressly superseding the 1965 Regulations; prior notifications had temporarily purported to supersede and then restore the 1965 Regulations, creating stakeholder confusion about governing instruments until the 2020 regulations clarified the supersession.
TaxTMI 
AI Drafter ✕
TaxTMI 
TaxTMI 
