Repeal of customs and excise enactments with broad savings for accrued rights, liabilities, proceedings, and existing legal effects. The Customs and Central Excise Laws (Repeal) Act, 2004 repeals the enactments listed in the Schedule, including laws relating to additional duties of excise and customs, special excise duty, retrospective exemption, the Customs and Excise Revenues Appellate Tribunal, and an amending enactment concerning customs and central excise laws. A broad savings clause preserves prior acts, rights, liabilities, obligations, remedies, proceedings, indemnities, principles of law, and existing jurisdiction, practice, procedure, usage, privilege, restriction, exemption, office, or appointment, while leaving section 6 of the General Clauses Act, 1897 unaffected.
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Provisions expressly mentioned in the judgment/order text.
Repeal of customs and excise enactments with broad savings for accrued rights, liabilities, proceedings, and existing legal effects.
The Customs and Central Excise Laws (Repeal) Act, 2004 repeals the enactments listed in the Schedule, including laws relating to additional duties of excise and customs, special excise duty, retrospective exemption, the Customs and Excise Revenues Appellate Tribunal, and an amending enactment concerning customs and central excise laws. A broad savings clause preserves prior acts, rights, liabilities, obligations, remedies, proceedings, indemnities, principles of law, and existing jurisdiction, practice, procedure, usage, privilege, restriction, exemption, office, or appointment, while leaving section 6 of the General Clauses Act, 1897 unaffected.
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