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    <title>Amendment of notification issued under section 25 of the Customs Act</title>
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    <description>Amendment declares the referenced customs notification amended retrospectively and validates past actions as if the amended notification had been in force; the Central Government is deemed to have had power to make the retrospective amendment at all material times. It requires recovery of amounts that would have been payable had the amendment been effective from the date the Finance (No. 2) Bill, 2009 received Presidential assent, excludes retrospective criminal liability, and prescribes entitlement to rebate or CENVAT credit and conditions for repayment with interest where authorisations or imported materials are transferred.</description>
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