Sunset Clause Extended belatedly for Imports related to Integrated Guided Missile Development Programme
THE Central Government has extended the time limit for allowing the benefit of customs duty exemption to materials and equipment required for “integrated guided missile development program of the Ministry of Defence” till 31st December, 2010 by amending Notification No. 39/96- Cus dated July 23, 1996.
Hitherto, this exemption was available only till 31st December, 2009. The Board woke up from its slumber after four months to extend this sunset clause. What about imports during the intervening period? Obviously, they cannot be cleared without payment of applicable customs duties unless the customs authorities are ignorant of the expiry of this sunset clause.
If, by any chance, the importers haven't paid the duties on such imports or the customs authorities allow the imports against the documentation produced by authorized work centres of IGMDP , then CAG will make merry by putting the Board in the dock in its Annual Report to the Parliament. In such instances the Board has to explore the option of issuing a notification under Section 28A of Customs Act.
But why can't the Board monitor the sunset clauses in exemption notifications and decide on their extension or otherwise well within time and avoid such embarrassing situations?
Notification No. , Dated: April 16, 2010