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of <h1>Finance Bill Clause 97 Validates Customs Act Actions Since 2002, Secures Duties and Refunds, Shields Against Legal Challenges</h1> Clause 97 of the Finance (No. 2) Bill, 2009 aims to validate actions taken under section 8C of the Customs Act from May 11, 2002, until the Bill's presidential assent. It ensures that actions, omissions, or orders during this period are considered valid as if amendments to section 8C were always in force. Consequently, no legal proceedings can challenge these actions, and any uncollected duties or refunded amounts will be recoverable. The clause clarifies that no person will face punishment for acts that wouldn't have been offenses prior to this validation.
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