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of <h1>Retrospective Amendment to Customs Tariff Act: Section 8C Updated with Customs Act Provisions Effective from May 2002.</h1> Clause 96 of the Finance (No. 2) Bill, 2009 proposes a retrospective amendment to section 8C of the Customs Tariff Act. It introduces sub-section (5A) to apply the provisions of the Customs Act, 1962 and its associated rules and regulations to the duties under section 8C. This includes provisions related to the determination of duty rates, assessment, non-levy, short levy, refunds, interest, appeals, offences, and penalties. The amendment is effective from May 11, 2002, and aims to extend the machinery provisions of the Customs Act to country-specific safeguard duties.
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