Retrospective validation of importer entitlement to drawback or CENVAT credit affirms prior notification's force and non-punishability. The amendment declares that condition No. 7 of the earlier customs notification-entitling importers to avail drawback or CENVAT credit of additional duty leviable under section 3 of the Customs Tariff Act against amounts debited in the certificate-is deemed to have come into force from the specified earlier date for all purposes, and provides that no act or omission shall be punishable if it would not have been so punishable absent this deeming provision.
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 validation of importer entitlement to drawback or CENVAT credit affirms prior notification's force and non-punishability.
The amendment declares that condition No. 7 of the earlier customs notification-entitling importers to avail drawback or CENVAT credit of additional duty leviable under section 3 of the Customs Tariff Act against amounts debited in the certificate-is deemed to have come into force from the specified earlier date for all purposes, and provides that no act or omission shall be punishable if it would not have been so punishable absent this deeming provision.
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