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Validation of certain actions taken by officers of customs appointed under section 4

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..... ) No. 27/2009-CUSTOMS (N.T.), published in the Official Gazette, vide, number G.S.R. 173(E), dated the 17th March, 2009, issued for the purpose of appointment of officers of customs under sub-section (1) of section 4 read with sub-section (1) of section 5 of the Customs Act, shall be deemed to be, and to have always been, for all purposes, in force retrospectively on and from the 9th day of May, 2 .....

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..... ion taken or anything done in good faith during the discharge of his duties as an officer of customs during the period on and from the 9th day of May, 2000 to the 16th day of March, 2009, as if the appointment made with respect to the area of jurisdiction specified in the said notification was in force at all material times; (c) recovery made of any amount of duty or interest or penalty or fine .....

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..... ection (1) of section 5 of the Customs Act, retrospectively, at all material times. Explanation.—For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if the said notification had not come into force retrospectively. - - statute, statutory provisions legislation, law, enactm .....

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