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of <h1>Retrospective Amendments to Customs Notifications Under Section 25(1) Bar Legal Actions, Allow Recovery of Unpaid Amounts</h1> The amendment pertains to notifications issued under section 25(1) of the Customs Act, specifically G.S.R. 118(E) from March 1, 2002, and G.S.R. 92(E) from March 1, 2006. These notifications are retrospectively amended as detailed in the Second Schedule. The Central Government is empowered to make these retrospective amendments. Legal proceedings related to actions under these notifications are barred, and enforcement of related decrees or orders is prohibited. Recovery of unpaid amounts, as if the amendments were always in effect, is authorized. No actions or omissions will be punishable if they wouldn't have been under the original notifications.
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