Retrospective validation: customs actions during the prior period are deemed valid and barred from challenge; recoveries permitted. A deeming provision retroactively validates actions, acts or omissions under Customs Act rules, regulations, notifications or orders during the prior ... Summary
Retrospective validation: customs actions during the prior period are deemed valid and barred from challenge; recoveries permitted.
A deeming provision retroactively validates actions, acts or omissions under Customs Act rules, regulations, notifications or orders during the prior period as if the amendment to section 8C had always been in force; it bars suits, proceedings and enforcement relating to those actions and permits recovery of duties, interest, penalties, fines or other charges not collected or refunded, while declaring that no new criminal liability is created by the validation.
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