Retrospective amendment of customs notification validates past actions and enables recovery of unpaid duties from assent date. Section 93 retrospectively amends G.S.R. 260(E) under section 25(1) of the Customs Act, deeming past actions under that notification valid as if the amendment had always been in force; it also deems the Central Government to have had power to make such retrospective amendments. Recovery is mandated for amounts that would have been payable had the amendment been in force, from the date the Finance (No. 2) Bill, 2009 received presidential assent, and the section states that no new criminal liability is created by its operation.
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Retrospective amendment of customs notification validates past actions and enables recovery of unpaid duties from assent date.
Section 93 retrospectively amends G.S.R. 260(E) under section 25(1) of the Customs Act, deeming past actions under that notification valid as if the amendment had always been in force; it also deems the Central Government to have had power to make such retrospective amendments. Recovery is mandated for amounts that would have been payable had the amendment been in force, from the date the Finance (No. 2) Bill, 2009 received presidential assent, and the section states that no new criminal liability is created by its operation.
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