Customs Act, 1962 — Chapter XVII: Miscellaneous
160. Repeal and savings
- The Sea Customs Act, 1878, the Land Customs Act, 1924, and so much of the Indian Tariff Act, 1934 as relates to matters other than the levy of and exemption from customs duties on goods, and duty drawback in respect of goods, are hereby repealed.
- Notwithstanding the repeal of the Acts referred to in sub-section (1): (a) any notification, rule, order or requirement issued/made/imposed under any repealed Act continues to have effect as if issued/made/imposed under the corresponding provision of this Act, until superseded by anything done under this Act; (b) any reference to a repealed Act in any other law/document is construed as a reference to the corresponding provision of this Act; (c) anything done, or any action taken, under a repealed Act continues in force and is deemed to have been done/taken under the corresponding provision of this Act; (d) any duty or penalty due or recoverable, and any proceeding/remedy for the recovery thereof, or in respect of any offence/breach committed against a repealed Act, may be recovered/instituted/continued as if this Act had not been passed.
