(a)for section 2, the following secti on shall be substituted, namely: -
“2. Duties specified i n the Schedules to be levied .-The rates at which duties of customs shall
be levied under the Customs Act, 1962, are specified in the First and Second Schedules.
(3)Notwithstanding the repeal of any enactment by this section, -
(a)any notification, rule, regulation, order or notice issued or any appointment or declaration made
or any licence, permission or exemption granted for any assessm ent made, confiscation adjudged or
any duty levied or any penalty or fine imposed or any forfeiture, cancellation or discharge of any bond
ordered or any other thing done or any other action taken under any repealed enactment shall, so far as
it is not inc onsistent with the provisions of this Act, be deemed to have been done or taken under the
corresponding provision of this Act;
(b)any document referring to any enactment hereby repealed shall be construed as referring to this
Act or to the corresponding p rovision of this Act.
(4)This Act shall apply to all goods which are subject to the control of customs at the commencement
of this Act notwithstanding that the goods were imported before such commencement.
(5)Where the period prescribed for any application, appeal, revision or other proceeding under any
repealed enactment had expired on or before the commencement of this Act, nothing in this Act shall be
construed as enabling any such application, appeal or revision to be made or a proceeding to be instituted
under this Act by reason only of the fact that a longer period therefore is prescribed or provision is made
for extension of time in suitable cases by the appropriate authority.
(6)The provisions of section 65 shall apply to goods warehoused before the commencement of this Act
if the operations permissible under that section were carried on after such commencement.
(7)Any duty or penalty payable under any repealed enactment may be recovered in a manner provided
under this Act but without pre judice to any action already taken for the recovery of such duty or penalty
under the repealed enactment.
(8)The mention of particular matters in sub -sections ( 4), (5), (6) and ( 7) shall not be held to prejudice
or affect the general application of sectio n 6 of the General Clauses Act, 1897 (10 of 1897), with regard to
the effect of repeals.
(9)Nothing in this Act shall affect any law for the time being in force relating to the constitution and
powers of any Port authority in a major port as defined in th e Indian Ports Act, 1908 (15 of 1908).