Retrospective customs notification amendment exempts certain LPG imports by oil companies and permits refunds with time-limited claims. Retrospective amendment treats specified changes to G.S.R. 185 (E) as having been in force for the indicated period to exempt certain LPG imports by designated oil companies for household and specified non-domestic exempt customers; it deems the Central Government to have had retrospective power to amend under section 25, mandates refund of customs duty collected that would not have been due had the notification been in force, and conditions refund claims on a six-month filing period from parliamentary assent while removing criminal liability for actions rendered non-offensive by the retrospective amendment.
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Provisions expressly mentioned in the judgment/order text.
Retrospective customs notification amendment exempts certain LPG imports by oil companies and permits refunds with time-limited claims.
Retrospective amendment treats specified changes to G.S.R. 185 (E) as having been in force for the indicated period to exempt certain LPG imports by designated oil companies for household and specified non-domestic exempt customers; it deems the Central Government to have had retrospective power to amend under section 25, mandates refund of customs duty collected that would not have been due had the notification been in force, and conditions refund claims on a six-month filing period from parliamentary assent while removing criminal liability for actions rendered non-offensive by the retrospective amendment.
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