Retrospective validation of customs appointments upholds past officer actions and bars proceedings for good faith acts. Clause 91 deems the customs appointment notification to have been in force retrospectively and validates actions by appointed officers during the retrospective period as properly taken, including duty recoveries, while barring suits or proceedings against the Government or those officers for good faith acts and declaring that no criminal liability arises solely from retrospective commencement; it also deems the Central Board of Excise and Customs to have had power to bring the notification into force retrospectively.
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 validation of customs appointments upholds past officer actions and bars proceedings for good faith acts.
Clause 91 deems the customs appointment notification to have been in force retrospectively and validates actions by appointed officers during the retrospective period as properly taken, including duty recoveries, while barring suits or proceedings against the Government or those officers for good faith acts and declaring that no criminal liability arises solely from retrospective commencement; it also deems the Central Board of Excise and Customs to have had power to bring the notification into force retrospectively.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.