Customs Act, 1962 — Chapter XVII: Miscellaneous
159A. Effect of amendments, etc., of rules, regulations, notifications or orders
Where any rule, regulation, notification or order made/issued under this Act, or under any notification issued under this Act, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescission does not: (a) revive anything not in force/existing at the time of amendment/repeal/supersession/rescission; (b) affect the previous operation of the rule/regulation/notification/order, or anything duly done/suffered under it; (c) affect any right/privilege/obligation/liability acquired/accrued/incurred under it; (d) affect any penalty/forfeiture/punishment incurred for an offence committed against it; (e) affect any investigation/legal proceeding/remedy in respect of such right/privilege/obligation/liability/penalty/forfeiture/punishment, and any such investigation/legal proceeding/remedy may be instituted/continued/enforced, and such penalty/forfeiture/punishment imposed, as if the amending/repealing/superseding/rescinding rule/regulation/notification/order had not been made/issued.
