Repeal and savings under customs law preserve prior actions, transitional rights, and recovery of duty or penalty. Repeals the enactments specified in the Schedule and makes corresponding amendments in the Indian Tariff Act, 1934. It preserves prior notifications, orders, licences, assessments, penalties and other acts done under the repealed enactments, treats references to repealed enactments as references to this Act, and sets out transitional rules for goods under customs control, time-barred proceedings, warehoused goods and recovery of duty or penalty.
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.
Repeal and savings under customs law preserve prior actions, transitional rights, and recovery of duty or penalty.
Repeals the enactments specified in the Schedule and makes corresponding amendments in the Indian Tariff Act, 1934. It preserves prior notifications, orders, licences, assessments, penalties and other acts done under the repealed enactments, treats references to repealed enactments as references to this Act, and sets out transitional rules for goods under customs control, time-barred proceedings, warehoused goods and recovery of duty or penalty.
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