Retrospective validation of appointments preserves validity of customs duties, recoveries and bars proceedings for export undertakings The 2004 notification is deemed to have been in force from 11 May 1982 for hundred per cent export oriented undertakings, so that actions by Central Excise Officers appointed as officers of customs from that period to 30 June 2004 are treated as valid; proceedings against the Government or those officers for good faith actions in that period are barred; recoveries made under their orders are deemed valid; the Board is deemed always to have had retrospective power to bring the notification into force; pre 1995 designations are to be read as their substituted counterparts and penal liability is negated where it arises solely from the retrospective effect.