Clarification power for customs notifications allows insertion of explanatory provisions making them retroactively part of original notifications. The amendment authorizes the Central Government to insert an explanation into a customs notification or order by gazette notification within a prescribed one year period to clarify the scope or applicability of that notification or order, and provides that any such explanation shall have effect as if it had always been part of the original notification or order.
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Provisions expressly mentioned in the judgment/order text.
Clarification power for customs notifications allows insertion of explanatory provisions making them retroactively part of original notifications.
The amendment authorizes the Central Government to insert an explanation into a customs notification or order by gazette notification within a prescribed one year period to clarify the scope or applicability of that notification or order, and provides that any such explanation shall have effect as if it had always been part of the original notification or order.
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