Retroactive validation of customs actions deems past acts valid and bars related proceedings while permitting recovery of duties. The clause retroactively validates actions or omissions under any rule, regulation, notification or order issued under the Customs Act from 1 January 1995 until assent by deeming them valid as if the amendment to the Customs Tariff had been in force at all material times, notwithstanding any court or tribunal judgment. It bars maintenance or continuation of suits and enforcement of related decrees or orders, permits recovery of uncollected or refunded duties and charges as if the amendment had been operative, and declares no new punishable offence 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.
Retroactive validation of customs actions deems past acts valid and bars related proceedings while permitting recovery of duties.
The clause retroactively validates actions or omissions under any rule, regulation, notification or order issued under the Customs Act from 1 January 1995 until assent by deeming them valid as if the amendment to the Customs Tariff had been in force at all material times, notwithstanding any court or tribunal judgment. It bars maintenance or continuation of suits and enforcement of related decrees or orders, permits recovery of uncollected or refunded duties and charges as if the amendment had been operative, and declares no new punishable offence is created by this validation.
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