Validation of retrospective Customs actions declared valid, bars suits and enforcement and permits recovery of duties.

Provision deems actions taken or omitted under any Customs Act rule, regulation, notification or order from 1 January 1995 until assent to the Finance (No. 2) Bill, 2009 to have always been valid as if the amendment to section 9A had been in force; it bars suits and enforcement contrary to that deeming and authorises recovery of unpaid or refunded duties, interest, penalties or other charges, while clarifying that no new offences are created by the validation.

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