Retrospective amendment effect: notification treated as in force earlier, allowing retroactive amendments and refunds. The enactment deems a specified customs notification to have been in force for an earlier defined period and provides that listed amendments in the Second Schedule are to have retrospective effect; it also deems the Central Government to have had the power to make such retrospective amendments and establishes that duties and cesses collected but not due because of that retrospective operation are refundable under the customs refund mechanism, subject to lodging an application with the jurisdictional customs officer within the prescribed time.