Central government power to amend the First Schedule through notification, subject to parliamentary oversight and no change to customs duty rates. The Central Government may amend the First Schedule by notification in the Official Gazette when satisfied that the change is necessary in the public interest. The amendment power cannot alter the rates specified in the First Schedule for goods on which customs duty is leviable under the Customs Act, 1962. Every notification must be laid before each House of Parliament for thirty days, and may be modified or annulled by both Houses without affecting prior ions under it.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central government power to amend the First Schedule through notification, subject to parliamentary oversight and no change to customs duty rates.
The Central Government may amend the First Schedule by notification in the Official Gazette when satisfied that the change is necessary in the public interest. The amendment power cannot alter the rates specified in the First Schedule for goods on which customs duty is leviable under the Customs Act, 1962. Every notification must be laid before each House of Parliament for thirty days, and may be modified or annulled by both Houses without affecting prior ions under it.
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