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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 enables recovery and bars challenges as if amendments were always in force.</h1> Section 60 retrospectively amends two notifications under sub section (1) of section 25 of the Customs Act as specified in the Second Schedule and deems the Central Government to have had retrospective power to do so; it bars suits and enforcement challenging actions taken under those notifications, permits recovery of amounts that would have been payable had the amendments always been in force, and declares that no new criminal liability is created by the retrospective amendments.

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