Validation of prior customs actions confirms retrospective legality of acts performed pursuant to officers' appointments and assignments. A provision in the Finance Bill, 2022 introduces a validation clause to validate any action taken or function performed before the commencement of the ... Summary
Validation of prior customs actions confirms retrospective legality of acts performed pursuant to officers' appointments and assignments.
A provision in the Finance Bill, 2022 introduces a validation clause to validate any action taken or function performed before the commencement of the Finance Act, 2022 by an officer of Customs (as specified in amended Section 3) where such action was in pursuance of that officer's appointment and assignment of functions by the Central Government or the Board under specified Chapters of the Customs Act.
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