Retrospective validation of customs actions precludes challenges and lawfully enables recovery under amended customs provisions. Clause 97 enacts a retrospective deeming provision validating actions or omissions under Customs Act rules, regulations, notifications or orders during the specified period by treating them as if the amendment to section 8C had been in force at all material times. It bars suits or proceedings and enforcement inconsistent with that deeming effect, permits recovery or adjustment of duties, interest, penalties, fines or other charges accordingly, and specifies that no new criminal liability is created for acts or omissions that would not have been offences absent the section.
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 actions precludes challenges and lawfully enables recovery under amended customs provisions.
Clause 97 enacts a retrospective deeming provision validating actions or omissions under Customs Act rules, regulations, notifications or orders during the specified period by treating them as if the amendment to section 8C had been in force at all material times. It bars suits or proceedings and enforcement inconsistent with that deeming effect, permits recovery or adjustment of duties, interest, penalties, fines or other charges accordingly, and specifies that no new criminal liability is created for acts or omissions that would not have been offences absent the section.
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