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of <h1>Customs Act actions from 1995 to 2009 validated under section 99 of Finance Act 2009; legal proceedings barred.</h1> Actions taken or omitted under the Customs Act from January 1, 1995, to the date the Finance (No. 2) Bill, 2009 received presidential assent are validated as if amendments made by section 99 of the Finance (No. 2) Act, 2009 were always in effect. This validation applies regardless of any court or tribunal decisions. No legal proceedings can be maintained or enforced regarding these actions, and recovery of duties or penalties is permitted as if the amendments were retroactively applicable. No act or omission during this period will be punishable if it wouldn't have been without this section.
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