Validation of retrospective customs actions deems prior acts valid and bars proceedings or enforcement. The provision validates actions and omissions under Customs Act instruments between 1 January 1995 and assent to the Finance (No. 2) Bill, 2009 by deeming them valid as if the amendment to section 9A of the Customs Tariff Act had always been in force; it bars suits or enforcement against such actions and permits recovery of duties, interest, penalties and other charges, and clarifies that no act or omission becomes punishable solely by reason of 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.
Validation of retrospective customs actions deems prior acts valid and bars proceedings or enforcement.
The provision validates actions and omissions under Customs Act instruments between 1 January 1995 and assent to the Finance (No. 2) Bill, 2009 by deeming them valid as if the amendment to section 9A of the Customs Tariff Act had always been in force; it bars suits or enforcement against such actions and permits recovery of duties, interest, penalties and other charges, and clarifies that no act or omission becomes punishable solely by reason of 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 
