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of <h1>Finance Bill 2009: Amendments Introduced for Import Duty Refunds, Advance Rulings, and Judicial Decision Validations</h1> The Finance (No. 2) Bill, 2009 proposes amendments to the Customs Act and Customs Tariff Act. Clause 84 introduces a refund mechanism for import duty on defective goods. Clause 85 authorizes the Authority for Advance Ruling to handle customs matters. Clauses 86 and 87 allow High Courts to condone delays in appeals. Clause 88 empowers the Central Government to regulate compounding of offences. Clauses 89 and 90 address procedural aspects of export and duty refund. Clauses 91 and 92 validate past actions and amend duty-related notifications. Clauses 93-102 extend provisions of the Customs Act to various duties and validate actions affected by judicial decisions.
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