https://www.taxtmi.com/acts?id=10607 Clause 97 enacts a retrospective deeming provision validating actions or omissions under Customs Act rules, regulations, notifications or orders during the specified period by treating them as if the amendment to section 8C had been in force at all material times. It bars suits or proceedings and enforcement inconsistent with that deeming effect, permits recovery or adjustment of duties, interest, penalties, fines or other charges accordingly, and specifies that no new criminal liability is created for acts or omissions that would not have been offences absent the section. en-us Tue, 07 Jul 2009 16:32:53 +0530 Tue, 07 Jul 2009 16:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10607 Clause 97 enacts a retrospective deeming provision validating actions or omissions under Customs Act rules, regulations, notifications or orders during the specified period by treating them as if the amendment to section 8C had been in force at all material times. It bars suits or proceedings and enforcement inconsistent with that deeming effect, permits recovery or adjustment of duties, interest, penalties, fines or other charges accordingly, and specifies that no new criminal liability is created for acts or omissions that would not have been offences absent the section. Act-Rules Bills Tue, 07 Jul 2009 16:32:53 +0530 https://www.taxtmi.com/acts?id=10607