Retrospective amendment of customs notifications validates past actions and confirms governmental power to amend retrospectively. Provision deems specified customs notifications amended retrospectively as per the Eighth Schedule and validates any actions taken under those notifications as if the amendments had been in force at all material times, notwithstanding any court, tribunal or authority decision; it further declares that the Central Government shall be deemed to have had the power to effect such retrospective amendments 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 notifications validates past actions and confirms governmental power to amend retrospectively.
Provision deems specified customs notifications amended retrospectively as per the Eighth Schedule and validates any actions taken under those notifications as if the amendments had been in force at all material times, notwithstanding any court, tribunal or authority decision; it further declares that the Central Government shall be deemed to have had the power to effect such retrospective amendments at all material times.
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