Retrospective amendment of customs notifications secures export incentive benefits and validates prior acts, excluding criminal liability.

Provision retroactively amends specified customs notifications to allow reward scheme benefits for goods exported to fulfil EPCG obligations; the listed notifications are deemed amended from the retrospective dates in the Second Schedule, actions under the notifications are validated as if amendments had always been in force, the Central Government is declared to have had power to make such retrospective amendments, and no act or omission is to be punishable solely by reason of this provision coming into force.

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