Condition 5D occurs twice in Notification No. 21/2002 - Cus - Please Change it Before you Amend the Notification
NOTIFICATION No 21/2002 - Cus dated 01.03.2002, is an omnibus exemption notification covering over 600 items, over 100 conditions and 50 lists. This is one of the most amended notifications. It is really difficult to manage such a big notification, especially updating it and often there are duplications and confusion.
Now in this notification, in the list of conditions, Condition 5D occurs twice. How this happened is an interesting story.
By Notification No. 80/2010 – Cus dated 10.08.2010, the Government inserted a Condition 5C after Condition 5B. But there was already a Condition 5C after Condition 5B; So from 10.08.2010, the notification had Condition 5C twice.
This was rectified by Corrigendum dated 20.08.2010, whereby the second Condition 5C was changed to 5D.
Everything was fine till January 2011, when by Notification No. 2/2011 dated 08.01.2011, the Government inserted three more conditions, 5D, 5E and 5F – but they forgot that 5D was already there. So now we have Condition 5D occurring twice!
A senior departmental officer wanted us to clarify which 5D was valid!
Notification No. 21/2002 is sure to be amended today – Board should issue another corrigendum before that amendment takes force.