Retrospective validation of customs actions precludes suits and affirms recoveries for export-oriented undertakings. The section declares the principal notification and its two amendments relating to hundred per cent. export-oriented undertakings to have been in force retrospectively from 11 May 1982, deeming actions by customs officers invested with Central Excise powers during that period to be valid. Recoveries made under such officers' orders are validated. Suits or proceedings against the Government or those officers for good-faith actions in discharge of Central Excise duties in that period are barred. The Central Board is deemed to have had power to confer retrospective effect and pre-1995 designations are treated as corresponding substituted designations; explanations address punishability and the definition of export-oriented undertaking.
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 customs actions precludes suits and affirms recoveries for export-oriented undertakings.
The section declares the principal notification and its two amendments relating to hundred per cent. export-oriented undertakings to have been in force retrospectively from 11 May 1982, deeming actions by customs officers invested with Central Excise powers during that period to be valid. Recoveries made under such officers' orders are validated. Suits or proceedings against the Government or those officers for good-faith actions in discharge of Central Excise duties in that period are barred. The Central Board is deemed to have had power to confer retrospective effect and pre-1995 designations are treated as corresponding substituted designations; explanations address punishability and the definition of export-oriented undertaking.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
