Defective Drawback Notification - Replace the word 'said' with 'first'

By Vijay Kumar

WE received the following mail -

"Kindly refer to Notfn No. 92/2012-Cus(NT) for DBK schedule. It appears that in the Notfn a major error is occurring for quite a number of years. The notes and conditions in part (3), it is stated -

"Notwithstanding anything contained in the said schedule"

It should be first schedule instead of said schedule.

I have seen the earlier Notfns also and same language has been used."

DDT response - We agree. The notification opens thus - "the Central Government hereby determines the rates of drawback as specified in the Schedule annexed hereto (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely:" The First Schedule referred in the notification is that of the said Customs Tariff Act, 1975. So, the non-obstante clause ought not to have referred to the ‘said schedule' but the ‘first schedule'.

It is not known how the error went undetected for so long in spite of the two Board Circulars 3/2010-Cus dated 12.02.2010 & 27/2012-Cus dated 05.10.2012 explaining the ‘said' condition.

Will the Board clarify/rectify?