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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. |
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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. |
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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 But, the notification no. 172/1994-Customs dated 30.9.2017 was superseded vide Notification No. 3/2012-Customs, dated 16.1.2012. Further, the superseding notification no. 3/2012-Customs was rescinded vide Notification No.22/2012-Customs, dated 17.03.2012 These notifications were to provide Exemption / Prescribes rate of custom duty on Import of Gold &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.
By: CA Surender Gupta - July 13, 2017
Discussions to this article
Similar mistake is normal now-a-days. However we have to appreciate you to bring such short comings in the administration of the Board.
Great catch....Thanks..
Sir, An eye opener for the Govt.as well as Board and GST Council. Finding lapse in Notifications or provisions of any Act for amendments is another healthy way to serve the nation. See the adverse impact on the financial health of the nation, if flaw in the law continues unchecked !!
Dear Mr. Gupta, I really appreciate your effort in bringing the fact of such act of the authority and it is a hilarious task to co-relate each and every notification with the amended part since the said notification only mention that the same is being issued superseding the earlier notification and accordingly you have to go on searching all the notifications so issued by the department. The GST authorities already started to issue such type of notifications.
Our next step should be to find glaring mistakes in the judgement of various courts at all levels.
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