law: Custom Act, 1962 
  160.
  
  Repeal and Savings. – 
  (1)
  
  The enactments specified in the Schedule are hereby repealed to the extent
  
  mentioned in the fourth column thereof.
  (2)
  
  In the Indian Tariff Act, 1934 (32 of 1934) –
  (a) for section 2, the following section shall be substituted, namely :-
  
  "2. Duties specified in 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.";
  (b) sections 5 and 6 shall stand repealed.
  (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 assessment 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  repealed enactment shall, so far as it is not inconsistent with the provisions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  (b) any document referring to any enactment hereby repealed shall be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 provision 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  proceeding under any repealed enactment had expired on or before the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  therefor 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  Any duty or penalty payable under any repealed enactment may be recovered in a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 prejudice 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 section 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 the Indian Ports Act, 1908 (15 of 1908).