Retrospective amendment of export promotion notifications validates prior actions and mandates interest refunds under Customs Act rules. Specified Government notifications relating to export promotion schemes under the Customs Act are deemed amended retrospectively to the dates in the Third Schedule, with actions taken thereunder treated as valid as if the amendments had been in force at all material times; the Central Government is declared to have had retrospective amendment power and interest amounts that would not have been payable under the retrospective position are to be refunded under the Customs Act refund mechanism within a limited period after enactment.
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 export promotion notifications validates prior actions and mandates interest refunds under Customs Act rules.
Specified Government notifications relating to export promotion schemes under the Customs Act are deemed amended retrospectively to the dates in the Third Schedule, with actions taken thereunder treated as valid as if the amendments had been in force at all material times; the Central Government is declared to have had retrospective amendment power and interest amounts that would not have been payable under the retrospective position are to be refunded under the Customs Act refund mechanism within a limited period after enactment.
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