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      Supersession of regulation - Transportation of Goods (Through Foreign Territory), Regulations 1965

      22 February, 2020

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      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      The same regulations of 1965 had been superseded vide Notification No.  38/2018-Customs (N.T.) dated 11-5-2018 while notifying  the regulations namely Sea Cargo Manifest and Transhipment Regulations, 2018.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(N.T.)dated 1.8.2019, as long as regulation of 1965 is concerned, means thereby the regulations of 1965 ware not superseded vide the regulations of 2018,.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 

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      ActsIncome Tax