Retrospective amendment power validates past customs notifications and preserves non punitive protection for prior conduct. The provision deems specified notifications under section 25(1) of the Customs Act to be amended retrospectively as set out in the schedule and validates all actions taken under those notifications as if the amendments had always been in force, notwithstanding any judicial or other orders; it also declares that the Central Government had and retains the power to amend expired notifications retrospectively and that no person shall be punished for acts which would not have been punishable absent this provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective amendment power validates past customs notifications and preserves non punitive protection for prior conduct.
The provision deems specified notifications under section 25(1) of the Customs Act to be amended retrospectively as set out in the schedule and validates all actions taken under those notifications as if the amendments had always been in force, notwithstanding any judicial or other orders; it also declares that the Central Government had and retains the power to amend expired notifications retrospectively and that no person shall be punished for acts which would not have been punishable absent this provision.
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