Retrospective validation of customs acts deemed effective, barring suits while allowing recovery and no new criminal liability. Statute effects a statutory retrospective validation of actions, omissions and purported acts under Customs Act rules, regulations, notifications or orders for a prior period by deeming them always valid as if a later Customs Tariff amendment had been in force; it operates notwithstanding judicial orders. It bars initiation or continuation of suits or enforcement of decrees concerning those validated acts, while permitting recovery of duties, interest, penalties, fines or other charges not collected or refunded as if the amendment had always applied; the Explanation states no new criminal liability 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.
Retrospective validation of customs acts deemed effective, barring suits while allowing recovery and no new criminal liability.
Statute effects a statutory retrospective validation of actions, omissions and purported acts under Customs Act rules, regulations, notifications or orders for a prior period by deeming them always valid as if a later Customs Tariff amendment had been in force; it operates notwithstanding judicial orders. It bars initiation or continuation of suits or enforcement of decrees concerning those validated acts, while permitting recovery of duties, interest, penalties, fines or other charges not collected or refunded as if the amendment had always applied; the Explanation states no new criminal liability is created by this validation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
