Immediate effect for imposition or increase of customs and excise duties allowed via government declaration in a Bill. Central Government may insert in a government-introduced Bill a declaration that provisions imposing or increasing a duty of customs or excise, with or without change in tariff classification, are expedient in the public interest and shall have immediate effect under the Provisional Collection of Taxes Act, 2023.
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.
Immediate effect for imposition or increase of customs and excise duties allowed via government declaration in a Bill.
Central Government may insert in a government-introduced Bill a declaration that provisions imposing or increasing a duty of customs or excise, with or without change in tariff classification, are expedient in the public interest and shall have immediate effect under the Provisional Collection of Taxes Act, 2023.
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