Amendment of notification issued under section 25 of Customs Act

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....section (1) of section 25 of the Customs Act, as specified in column (1) of the Second Schedule, shall stand amended and shall be deemed to have been amended, retrospectively, in the manner specified in column (2) of that Schedule, on and from and up to the corresponding date specified in column (3) of the said Schedule.           (2) For the purpose....

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.... claim of refund of duty of customs under sub-section (3) shall be made within the period of six months from the date on which the Finance (No. 2) Bill, 2014 receives the assent of the President.           (5) No act or omission on the part of any person shall be punishable as an offence which would not have been so punishable had the notification re....