Exemption to Imports From Nepal – Why Notification superseded 15 days after issue?
AS per Notification No. dated 12.04.2002, certain goods from Nepal are exempted from Customs Duty. This Notification was superseded and a new notification was issued – just a fortnight ago – Notification No. dated 15.09.2010. And now this notification is superseded and a new notification is issued.
What was the need to supersede Notification No. 94/2010 after 15 days of its issue?
The Government seems to be smart!
The Original Notification No 40/2002 granted exemption from the whole of Customs Duty and the whole of Special Additional Duty under Section 3A of the Customs Tariff Act. So did Notification No. 94/2010.
But the difference between 2002 and 2010 was that in 2005, Section 3A of the Customs Tariff Act was omitted from the statute, but the Government while issuing the Notification No. 94/2010 obviously forgot about it and granted exemption for the duty leviable under Section 3A which did not exist.
Now perhaps they have realised this and instead of making an amendment to the Notification No. 94/2010 – totally superseded it and issued a new notification apparently to cover up the lapse.
Notification making needs to be a little more serious affair.
NOTIFICATION NO. Dated: October 01, 2010