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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2009, Section 98: Validates Customs Actions from May 2002; Retroactive Duty Recovery Allowed, Legal Challenges Barred.</h1> Section 98 of the Finance (No. 2) Act, 2009 validates actions taken under section 8C of the Customs Act from May 11, 2002, until the Act's presidential assent. It ensures that any actions, omissions, or regulations during this period are deemed valid as if amendments made by section 97 were always in effect. Consequently, no legal proceedings can challenge these actions, and enforcement of decrees related to them is prohibited. Additionally, any unpaid or refunded duties, interests, or penalties must be recovered as if the amendments were retroactively applicable. No acts or omissions during this period will be punishable if not deemed offenses before this section's enactment.
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