Emergency power to increase import duty allows immediate schedule amendment by notification subject to approval safeguards. Emergency power is conferred on the Central Government to increase the import duty leviable on any article included in the First Schedule where it is satisfied that the duty under the Customs Act should be increased and that immediate action is necessary. The increase may be made by notification in the Official Gazette by directing amendment of the Schedule to the extent considered necessary. Prior substitution of the rate for a particular article is restricted until the earlier notification has been approved under the prescribed procedure.