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VIII. DECLARATORY OR CURATIVE PROVISIONS HAVE RETROSPECTIVE APPLICATION:

On a reading of the aforesaid provisions, it is clear that even before the Explanation was inserted to Section 32-O(1)(i) of the Act, with effect from 06.08.2014, an Explanation was inserted to Section 32K(1) of the Act by Act 22 of 2007 with effect from 01.06.2007. Unlike the Explanation to Section 32O(1)(i), the Explanation to Section 32K(1) uses the words "for removal of doubts, it is hereby declared". A declaratory or curative provision should, ordinarily, be treated as retrospective. (M/s. Satnam Overseas (Export)18; Shri Chaman Singh v. Srimathi Jaikaur ). A declaratory Act may be defined as an Act to remove doubts existing as to the common law, or the meaning or effect of any statute.

('Craies on Statute Law'; M/s. Satnam Overseas (Export)18). The usual reason for passing a declaratory Act is to set aside what Parliament deems to have been a judicial error, whether in the statement of the common law or in the interpretation of statutes. Usually, if not invariably, such a declaratory Act contains a preamble, and also the word "declared". (Central Bank of India v. Their Workmen ; Craies on Statute Law, Fifth Edition, pp. 56-

57). The words "for the removal of doubts it is hereby declared" make it amply clear that Section 32-K(1) is curative and declaratory in nature, and has retrospective application.

X. REMEDIAL ACTS, ORDINARILY, OPERATE PROSPECTIVELY:
As the newly inserted Explanation to Section 32-O(1)(i) does not indicate that it was enacted to remove any doubt or declare what the law has always been, it must be construed to be an ordinary remedial piece of legislation which would come into effect from the date of its enactment, and not a declaratory Act. (Central Bank of India38). A remedial Act is not necessarily retrospective. While it may either be enlarging or restraining, it takes effect prospectively, unless it is given retrospective effect by the express terms of the statute or by necessary intendment. (Central Bank of India38; Craies on Statute Law, Fifth Edition, pp. 56-57). It is difficult for us, therefore, to hold that the Explanation to Section 32-O(1)(i) of the Act has retrospective effect even prior to 06.08.2014 when it was introduced into the Act. Consequently Section 32-O(1)(i) of the Act, (prior to 06.08.2014 when an Explanation was inserted thereto), did not, when it spoke of concealment of particulars of duty liability, mean only concealment of particulars of duty liability before the Central Excise Officer.