Retrospective amendment of customs notifications validates past actions and deems government power to have existed earlier. The enactment provides for retrospective amendment of specified customs notifications, deems actions taken under them to have always been valid as amended from the earlier dates in the Second Schedule, and declares that the Central Government shall be deemed to have had the power to make such retrospective amendments; an explanation prevents creation of new penal liability by the retrospective effect.
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Provisions expressly mentioned in the judgment/order text.
Retrospective amendment of customs notifications validates past actions and deems government power to have existed earlier.
The enactment provides for retrospective amendment of specified customs notifications, deems actions taken under them to have always been valid as amended from the earlier dates in the Second Schedule, and declares that the Central Government shall be deemed to have had the power to make such retrospective amendments; an explanation prevents creation of new penal liability by the retrospective effect.
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