Clause 105 - Retrospective amendment of notification issued under sub-section (1) of section 25 of Customs Act read with section 124 of Finance Act.

Retrospective amendment of a customs notification deems earlier commencement and permits refunds subject to a claim requirement.

The clause deems a specified Central Government notification under the Customs Act read with the Finance Act to have commenced earlier for a defined past period and retroactively authorises amendments to that notification as set out in the schedule. It deems the Government to have had amendment power at all material times. Where duty and cess were collected but would not have been so collected if the notification had been in force as amended, refunds are payable under existing customs refund provisions subject to a claim being filed with the jurisdictional customs officer within the prescribed time.