Retrospective amendment of customs notifications validates past actions and allows refund claims for improperly collected safeguard duty within a set period. Clause 136 retrospectively amends specified notifications issued under sub section (1) of section 25 of the Customs Act as set out in the Second Schedule, deems those amendments to have been in force from the respective dates in that Schedule, validates past actions as if the amendments had always applied, and affirms the Central Government's retrospective amendment power.
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Provisions expressly mentioned in the judgment/order text.
Retrospective amendment of customs notifications validates past actions and allows refund claims for improperly collected safeguard duty within a set period.
Clause 136 retrospectively amends specified notifications issued under sub section (1) of section 25 of the Customs Act as set out in the Second Schedule, deems those amendments to have been in force from the respective dates in that Schedule, validates past actions as if the amendments had always applied, and affirms the Central Government's retrospective amendment power.
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