Repeal and saving provisions preserve prior tariff notifications, rules and actions despite repeal of earlier customs laws. Section 12 repeals the Indian Tariff Act, 1934 and the Indian Tariff (Amendment) Act, 1949. It preserves prior actions, notifications, rules, and orders made under those enactments and in force immediately before commencement, deeming them to have been done or taken under the Customs Tariff Act, 1975, insofar as they are not inconsistent with that Act, and they continue until superseded by action under the Act.
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 saving provisions preserve prior tariff notifications, rules and actions despite repeal of earlier customs laws.
Section 12 repeals the Indian Tariff Act, 1934 and the Indian Tariff (Amendment) Act, 1949. It preserves prior actions, notifications, rules, and orders made under those enactments and in force immediately before commencement, deeming them to have been done or taken under the Customs Tariff Act, 1975, insofar as they are not inconsistent with that Act, and they continue until superseded by action under the Act.
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