Retroactive amendment of customs notifications validates past actions; safeguard duty refunds must be claimed within one year.

Specified customs notifications under section 25 of the Customs Act, 1962 are amended retrospectively as set out in the Second Schedule and deemed always to have been in force; all actions taken under the notifications are validated. The Central Government is declared to have had power to make such retrospective amendments. Refunds are allowed for safeguard duty that would not have been collected but for the prior notifications, subject to section 27 of the Customs Act, 1962, but refund claims must be lodged within one year from assent to the Finance Bill, 2016.

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