Validation of past customs actions bars suits and permits recovery as if the amendment had always applied. Actions, omissions and purported acts under Customs Act rules, regulations, notifications or orders during 1 February 1963 to assent of the Finance Bill, 2001 are deemed to have been valid as if the amendment made by section 107 of the Finance Act, 2001 had been in force; this operates notwithstanding any judicial or other authority decision. Suits or proceedings in respect of such actions are barred, enforcement of related decrees is prohibited, and recovery of unpaid or refunded duties, interest, penalties or other charges is authorised as if the amendment had always applied; no new criminal liability is created by this section.