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of <h1>Finance Bill 2016: Retrospective Amendments to Customs Notifications Validated, Refunds Subject to Section 27 Customs Act</h1> Clause 136 of the Finance Bill, 2016, amends notifications issued under section 25 of the Customs Act, 1962, specifically those dated between April 2000 and May 2006. These amendments, detailed in the Second Schedule, apply retrospectively, ensuring all actions taken under the original notifications are considered valid. The Central Government is empowered to make these retrospective changes. Refunds of safeguard duties collected under the unamended notifications will be issued, subject to section 27 of the Customs Act, with refund claims required within one year from the President's assent to the Finance Bill, 2016.
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