The Central Government vide Notification No. 38/2016-Customs dated June 17, 2016 has amended Notification No. 12/2012-Customs dated March 17, 2012, which prescribes effective rate of duty on import of certain goods, in which at serial no.34, the import duty at the rate of 25% on import of wheat is mentioned but there is time limit imposed to claim the benefit of said notification in clause (ac) of the proviso given in the notification.
Now this clause (ac) of the proviso got deleted, which means now the 25% import duty rate will be applied on import of wheat without any time limit under the Notification No. 12/2012-Customs.
Read more at: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2016/cs-tarr2016/cs38-2016.pdf