Government rectifies amendment to dead notification but with another faux paux
DDT, on 31-12-2004, had pointed out that by notification no. -Cus., dated 24-12-2004, government had amended a dead notification 83/2000. It was suggested that the amendment was not required and the notification no. 116/2004 should be withdrawn. We are happy to report that the good Board had reacted immediately and tried to correct the mistake on 31-12-2004 itself by issuing a Corrigendum. But we are sad to report the pathetic and shameful way the Corrigendum was issued.
Notification No. 116/2004 sought to amend para 3 of Notification No. 83/2000 with the words "27th day of December, 1999 to 25th day of June, 2005" for the words "27th December, 1999". Now the corrigendum says that in notification no. 116/2004 for Notification No. 83/2000 read Notification No. 10/2001. The saddest part of this patch work of a notification is that Notification No. 10/2001 does not have the words 29th December, 1999 in para 3. For the benefit of the Board, DDT would like to give the history of this notification.
By Notification No. 134/99, dated 27th December, 1999 Anti-Dumping duty on sodium cyanide was provisionally imposed. By Notification No. 83/2000, dated 6th June, 2000 this provisional anti-dumping duty was confirmed with effect from the original date that is 27th December, 1999 and Notification No. 134/1999 was rescinded by Notification No. 84/2000. Notification No. 83/2000 had mentioned the value for the purpose of the anti-dumping duty in rupee terms. The CEGAT ordered that it has to be mentioned in US Dollar terms. Accepting the Tribunal order, the government superseded Notification No. 83/2000 and issued Notification No. 10/2001, dated 31-1-2001.
As per Section 9A(5) of the Customs Tariff Act, the anti-dumping duty shall cease to have effect after the expiry of five years from the date of imposition if not extended. The panic reaction in the Board must have been on the assumption that Notification No. 83/2000 having effect from 29th December, 1999 will cease to have effect from 29th December, 2004 and so a hurried notification was issued on 24th December, 2004 to extend this sunset clause to 25th June, 2005. But apparently the notification makers of the Board had not realised the fact that 83/2000 was superseded by Notification No. 10/2001 and this 10/2001 will have effect till 31-1-2006. There was absolutely no need for the Board to panic and issue such a defective notification.
It will be a good idea for the Board to undertake a study of all currently valid notifications and circulars and instead of putting them in some file which will be difficult to trace later, they should be uploaded to the Board's website, so that every time there is a change you need not run around in search of old files. You can simply download them from the site. TRU should undertake this job immediately. If they can give soft copies of all the valid notifications, Taxindiaonline will be happy to carry them in our site and update them regularly.
What is to be done now?
Simple! Withdraw Notification No. 116/2004. See Corrigendum in F.No. 354/166/99-TRU(Pt-III) dated 31-12-2004.