MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 22nd December, 2004/Pausa 1, 1926 (Saka)
The following Act of Parliament received the assent of the President on the 21st December, 2004, and is hereby published for general information:-
CUSTOMS AND CENTRAL EXCISE LAWS (REPEAL) ACT, 2004
No. 25 of 2004
[21st December, 2004]
An Act to repeal certain Customs and Central Excise enactments.
BE it enacted by Parliament in the Fifty-fifth Year of the Republic of India as follows:-
Short title:-
1. This Act may be called the Customs and Central Excise Laws (Repeal) Act, 2004.
Repeal of Certain enactments:-
2. The enactments specified in the Schedule are hereby repealed.
Savings:-
3. (1) The repeal by this Act of any enactment shall not affect any other enactment in which the repealed enactment has been applied, incorporated or referred to;
And this Act shall not affect the validity, invalidity, effect or consequence of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred, or any remedy or proceedings in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing;
Nor shall this Act affect any principal or rule of law, or established jurisdiction, from or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, officer or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognized or derived by, in or from any enactment hereby repealed;
Nor shall the repeal by this Act of any enactment revive or restore any jurisdiction, officer, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force.
(2) Sub-section (1) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 with regard to the effect of repeal of the Acts specified in the Schedule.
THE SCHEDULE
(See section 2)
Year
|
Number
|
Short title
|
(1)
|
(2)
|
(3)
|
1958
1959
1986
1986
1988
|
27
58
45
62
29
|
The Mineral Oils (Additional Duties of Excise and Customs) Act, 1958.
The Sugar (Special Excise Duty) Act, 1959.
The Central Duties of Excise (Retrospective Exemption) Act, 1986.
The Customs and Excise Revenues Appellate Tribunal Act, 1986.
The Customs and Central Excises Laws (Amendment) Act, 1988.
|
T.K. VISWANATHAN,
Secretary to the Government of India. |
