Preservation of accrued rights and liabilities continues despite amendment or repeal of customs rules and notifications. Amendment, repeal, supersession or rescission of any rule, regulation, notification or order under the Customs Act does not, unless a different intention appears, revive anything not then in force, affect the prior operation of the instrument or anything duly done under it, or disturb rights, liabilities, penalties or punishments already incurred. Investigations, legal proceedings and remedies in respect of such matters may be instituted, continued or enforced as if the instrument had not been amended, repealed, superseded or rescinded.
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.
Preservation of accrued rights and liabilities continues despite amendment or repeal of customs rules and notifications.
Amendment, repeal, supersession or rescission of any rule, regulation, notification or order under the Customs Act does not, unless a different intention appears, revive anything not then in force, affect the prior operation of the instrument or anything duly done under it, or disturb rights, liabilities, penalties or punishments already incurred. Investigations, legal proceedings and remedies in respect of such matters may be instituted, continued or enforced as if the instrument had not been amended, repealed, superseded or rescinded.
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