Validation of retrospective Customs actions: past regulatory acts treated as valid, barring proceedings and enabling recovery. Clause 95 deems actions taken under Customs Act rules, regulations, notifications or orders during a specified past period to have been validly taken as if the amendment to section 8B had been in force at all material times, bars suits and enforcement against those actions, and authorises recovery of duties, interest, penalties or other charges while clarifying that no new criminal liability is created by this validation.
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.
Validation of retrospective Customs actions: past regulatory acts treated as valid, barring proceedings and enabling recovery.
Clause 95 deems actions taken under Customs Act rules, regulations, notifications or orders during a specified past period to have been validly taken as if the amendment to section 8B had been in force at all material times, bars suits and enforcement against those actions, and authorises recovery of duties, interest, penalties or other charges while clarifying that no new criminal liability is created by this validation.
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