# The Finance Act, 2024 (No. 2), Section 104: Retrospective effect to notification issued under sub-section (1) of section 25 of Customs Act, read with sub-section (12) of section 3 of Customs Tariff Act

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/104/

## Text

Retrospective effect to notification issued under sub-section (1) of section 25 of Customs Act, read with sub-section (12) of section 3 of Customs Tariff Act. 104. The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 394(E), dated the 12th July, 2024 issued by the Central Government, in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (12) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), shall be deemed to have, and always to have, for all purposes, come into force on and from the 1st day of July, 2017.

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