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of <h1>Clause 101 of Finance Bill 2009 Validates Section 9A Customs Act Actions from 1995, Shields Against Legal Challenges.</h1> Clause 101 of the Finance (No. 2) Bill, 2009 validates actions taken under section 9A of the Customs Act, 1975, during the period from January 1, 1995, to the Bill's presidential assent. It ensures that any actions, omissions, or orders regarding goods under relevant rules or regulations are considered valid as if the amendment to section 9A had been in effect throughout. It prohibits legal proceedings against such actions and allows for the recovery of duties, interest, penalties, or fines not collected or refunded. It clarifies that no person will be penalized for actions that would not have been offenses without this section.
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