Committee of Commissioners - and a jinxed notification- CBEC amends a wrong notification.
CBEC has issued a notification No. 33/2008 Cus NT dated 28.3.2008. Nothing wrong with it. They are entitled to issue notifications, but the only problem is this notification seeks to amend something which does not exist. This notification seeks to amend Notification No. 40/2005 and substitute Sl. 25 in the notification No. 40/2005. The whole problem is that Notification No. 40/2005 does not have a Sl. No. 25; it ends at sl. No. 20.
What they really wanted to amend was sl. No. 25 of Notification No. 49/2005 and by mistake they amended Notification No. 40/2005.
Notification 33/2008 Cus (NT) also claims that
The principal notification No. 40/2005-Customs (NT), dated 13-5-2005 was published vide number G.S.R 308(E), dated the 13 th May, 2005 and was amended by following numbers:-
(i) Notification No., dated the 8 th June 2005 vide number G.S.R. 383(E), dated the 8 th June, 2005.
(ii) Notification No., dated the 17 th June, 2005 vide number G.S.R. 410(E), dated the 17 th June, 2005
(iii) Notification No., dated the 9 th June, 2006 vide number G.S.R. 356(E), dated the 9 th June, 2006
(iv) Notification No., dated the 9 th June, 2006 vide number G.S.R. 357(E), dated the 9 th June, 2006.
In fact, Notification 40/2005 and 49/2005 are two separate principal Notifications which have been amended as under:
40/2005 Cus (NT) has been amended by Notifications No. , dated 8-6-2005; No. , dated 17-6-2005 and No. , dated 9-6-2006)
49/2005 Cus (NT) has been amended by Notification No. , dated 9-6-2006
It is really tough for the Board to keep track of the Principal and amending notifications. Apparently Board does not have copies of its own notifications.
Notification dated 28.3.2008.