Retrospective amendment power validates prior customs notifications and deems past actions effective despite any judicial or tribunal orders.

The provision retrospectively amends specified notifications issued under sub section (1) of section 25 of the Customs Act, deeming them amended from the dates in the Second Schedule and declaring all actions taken under those notifications to have been validly and effectively taken as if the amendments had been in force at all material times. It further deems the Central Government to have had the power to make such retrospective amendments at all material times.

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