Recovery of dues/inspection fees levied under the Destructive Insects and Pests Act, 1914 – regarding

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....ues/inspection fees levied under the Destructive Insects and Pests Act, 1914 – regarding.             I am directed to refer to section 3 of the Destructive Insects and Pests Act, 1914 as amended by the Destructive Insects and Pests (Amendment and Validation) Act, 1992, wherein it has been provided that the Central Government may, by noti....

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....l apply accordingly. In other words, it may be stated that the notification under section 3 of the said Act operates as if it had been issued under section 19 of the Sea Customs Act, 1878. The Sea Customs Act, 1878 has been replaced by the Customs Act, 1962. However, section 160 of the Customs Act, 1962 relating to repeal and savings provides that any duty and penalty payable under a repealed enac....