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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 160 of Customs Act 1962: Repeal and Savings Provisions, Validity of Previous Actions, Customs Duties Transition</h1> Section 160 of the Customs Act, 1962, addresses the repeal and savings of certain enactments specified in its Schedule. It replaces certain sections of the Indian Tariff Act, 1934, with provisions for customs duties under the 1962 Act. Despite the repeal, actions taken under previous enactments remain valid if consistent with the new Act. The Act applies to goods under customs control at its commencement, regardless of import date. It does not extend expired application periods from repealed laws. Duties or penalties under repealed enactments can be recovered under the new Act, and it does not affect existing port authority laws.
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