Validation of retrospective customs actions treats prior measures as valid, bars proceedings, permits recovery, and restricts penalties. The provision retrospectively deems acts, omissions and measures under the Customs Act and subordinate instruments to have always been valid as if a ... Summary
Validation of retrospective customs actions treats prior measures as valid, bars proceedings, permits recovery, and restricts penalties.
The provision retrospectively deems acts, omissions and measures under the Customs Act and subordinate instruments to have always been valid as if a subsequent tariff amendment had been in force; it bars suits and enforcement challenging those actions and permits recovery or refund of duties, interest, penalties and other charges accordingly, while clarifying that no new criminal punishability is created by the validation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.