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Amendments to Section 25 of Customs Act 1962: Retroactive Changes Allow Refunds for Certain Safeguard Duties.
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....Amendment of notifications issued under section 25 of Customs act, 1962 - Amends various notification with retrospective effect. - The refund shall be made of all such safeguard duty which has been collected, but would not have been so collected, had the amendments made in sub-section (1) been in force at all material times and such refund shall be subject to the provisions of section 27 of the Customs Act, 1962.....
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