Amendment of notifications issued under section 25 of Act 52 of 1962
Section 139 of the Finance Act, 2016 deals with amendment of notifications issued under section 25 of Act 52 of 1962. Amendment of notifications issued under section 25 of Act 52 of 1962 139 . The Act was enacted on 27 Jun 2016.
Amendment of notifications issued under section 25 of Act 52 of 1962
139 .
(1) The notifications of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 367 (E), dated the 27th April, 2000, G.S.R. 292 (E), dated the 19th April, 2002, G.S.R. 281 (E), dated the 1st April, 2003, G.S.R. 604 (E), dated the 10th September, 2004, G.S.R. 606 (E), dated the 10th September, 2004 and G.S.R. 260 (E), dated the 1st May, 2006 issued under sub-section (1) of section 25 of the Customs Act, 1962 by the Central Government shall stand amended and shall be deemed to have been amended in the manner as specified against each of them in column (3) of the Second Schedule, on and from the corresponding date mentioned in column (4) of that Schedule, retrospectively, and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action taken or anything done or purported to have been taken or done under the said notifications, shall be deemed to be, and always to have been, for all purposes, as validly and effectively taken or done as if the notifications as amended by this sub-section had been in force at all material times.
(2) For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notifications referred to in the said sub-section with retrospective effect as if the Central Government had the power to amend the said notifications under sub-section (1) of section 25 of the Customs Act, 1962 retrospectively, at all material times.
(3) 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.
(4) Notwithstanding anything contained in section 27 of the Customs Act, 1962, an application for the claim of refund of safeguard duty under sub-section (3) shall be made within a period of one year from the date on which the Finance Bill, 2016 receives the assent of the President.
Section 139, The Finance Act, 2016.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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Questions about Section 139
What does Section 139 of the Finance Act deal with?
Section 139 of the Finance Act is headed "Amendment of notifications issued under section 25 of Act 52 of 1962". Amendment of notifications issued under section 25 of Act 52 of 1962 139 .
How do I find court cases under Section 139 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2016 139, section 139 Finance Act 2016, section 139 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 139 of the Finance Act, and has it changed?
Its own text turns on section 25 (Amendment of section 44AB), so none of them can safely be read on its own. 8 other provisions in this corpus refer back to it.
When was Section 139 of the Finance Act enacted?
Section 139 of the Finance Act, cited as Finance Act 2016 139, was enacted on 27 Jun 2016. It is in force as at the date shown on this page.
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