Section Text
a) any action taken or anything done or omitted to be done, during the said period in respect of any goods under any of such rule, regulation, notification or order, shall be deemed to be and shall be deemed to always to have been, as validly taken or done or omitted to be done as if the amendment made bySection 113 of the Finance Act, 2001-had been in force at all material times;
(b) no suit or other proceedings shall be maintained or continued in any court, tribunal or other authority for any action taken or anything done or omitted to be done, in respect of any goods under any of such rule, regulation, notification or order, and no enforcement shall be made by any court, of any decree or order relating to such action taken or anything done or omitted to be done as if the amendment made bySection 113 of the Finance Act, 2001-had been in force at all material times;
(c) recovery shall be made of all such amounts of duty or interest or penalty or fine or other charges which have not been collected or, as the case may be, which have been refunded, as if the amendment made bySection 113 of the Finance Act, 2001-had been in force 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 this section had not come into force.