Emergency power to amend customs tariff permits raising duty where entry was marked 'Free', subject to parliamentary approval. Power to increase import duty under the Customs Tariff Act is exercisable as an emergency power to alter rates specified in the tariff schedule, including where the pre-existing tariff entry was denoted as 'Free.' Goods shown as 'Free' in the tariff remain leviable at that rate and therefore may lawfully be subject to an increased rate by notification issued under the emergency provision; the notification raising duty on wheat was issued under the emergency power and received parliamentary approval.
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.
Emergency power to amend customs tariff permits raising duty where entry was marked "Free", subject to parliamentary approval.
Power to increase import duty under the Customs Tariff Act is exercisable as an emergency power to alter rates specified in the tariff schedule, including where the pre-existing tariff entry was denoted as "Free." Goods shown as "Free" in the tariff remain leviable at that rate and therefore may lawfully be subject to an increased rate by notification issued under the emergency provision; the notification raising duty on wheat was issued under the emergency power and received parliamentary approval.
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