Retroactive reference to section 3A inserts that provision while suspending offences and penalties for the retrospective period. The amendment deems insertion of section 3A into section 12 of the Central Excise Act with effect from 10 May 2008, and provides that provisions of the Customs Act, 1962 relating to offences and penalties shall not apply to matters covered by section 3A for the period beginning on 10 May 2008 and ending immediately before the day the Finance Bill, 2011 receives Presidential assent.
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.
Retroactive reference to section 3A inserts that provision while suspending offences and penalties for the retrospective period.
The amendment deems insertion of section 3A into section 12 of the Central Excise Act with effect from 10 May 2008, and provides that provisions of the Customs Act, 1962 relating to offences and penalties shall not apply to matters covered by section 3A for the period beginning on 10 May 2008 and ending immediately before the day the Finance Bill, 2011 receives Presidential assent.
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