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of <h1>Section 97 of Finance Act 2022 Validates Pre-Amendment Customs Actions Retroactively under Customs Act 1962</h1> Section 97 of the Finance Act, 2022, addresses the validation of actions under the Customs Act, 1962, despite any court or tribunal decisions. It declares that any actions taken, duties performed, or notifications issued under specified chapters of the Customs Act, prior to its amendment by the Finance Act, are deemed valid. This includes notifications assigning functions to officers. The section also ensures that amendments to sections 2, 3, and 5 of the Customs Act are retroactively effective. Any ongoing proceedings related to these actions will be resolved under the amended provisions of the Customs Act.
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