Section 84 - Amendment of notification issued under sub-section (1) of section 25 of Customs Act and subsection (12) of section 3 of Customs Tariff Act, retrospectively.
Finance (No. 2) Act, 2019 Customs
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Retrospective amendment of customs notification validates prior acts and confirms the government's retrospective amendment power. The enactment retrospectively amends the customs notification G.S.R. 785(E) as specified in the Third Schedule from the dates in column (4), and declares that any action taken under the notification shall be deemed always to have been valid and effective as if the amended notification had been in force. It also deems the Central Government to have had and exercised retrospective power to amend that notification at all material times.
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.
Retrospective amendment of customs notification validates prior acts and confirms the government's retrospective amendment power.
The enactment retrospectively amends the customs notification G.S.R. 785(E) as specified in the Third Schedule from the dates in column (4), and declares that any action taken under the notification shall be deemed always to have been valid and effective as if the amended notification had been in force. It also deems the Central Government to have had and exercised retrospective power to amend that notification at all material times.
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