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          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.

          <h1>Retrospective amendment of customs notifications alters SEZ to DTA electricity duty, preserves recovery and bars related suits.</h1> Clause 60 retrospectively amends two notifications under sub section (1) of section 25 of the Customs Act, deeming the Central Government to have had retrospective power to amend them. The amendment alters customs duty treatment of electrical energy removed from Special Economic Zone to the Domestic Tariff Area or non processing areas, exempts that electrical energy from the Special Countervailing Duty, bars suits or enforcement challenging actions taken under the amended notifications, authorises recovery as if the amendments had always been in force, and provides that no new punishable offence is created by the retrospective amendment.

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