Customs Tariff Act, 1975 › Customs Tariff Act, 1975

Section 8A. Emergency power of Central Government to increase import duties

Customs Tariff Act, 1975

Bare Act

Emergency power of Central Government to increase import duties. —

(1) Where in respect of any article included in the First Schedule, the Central Government is satisfied that the import duty leviable thereon under section 12 of the Customs Act, 1962 (52 of 1962) should be increased and that circumstances exist which render it necessary to take immediate action, it may, by notification in the Official Gazette, direct an amendment of that Schedule to be made so as to provide for an increase in the import duty leviable on such article to such extent as it thinks necessary:

Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of import duty in respect of any article as specified by an earlier notification issued under this sub-section by that Government before such earlier notification has been approved with or without modifications under sub-section (2).

(2) The provisions of sub-sections (3) and (4) of section 7 shall apply to any notification issued under sub-section (1) as they apply in relation to any notification increasing duty issued under sub-section (2) of section 7.

Judgments on Section 8A

  • M/S Bright Metal Refiners vs Director General & Ors — Delhi High Court, 4 Jun 2026. A restriction notification under the foreign trade regime comes into force only on its publication (digital signing) in the Official Gazette and cannot operate retrospectively to goods that had already arrived at the…
  • Enero Jewels Pvt.Ltd vs The Union Of India — Gujarat High Court, 20 Apr 2026. A DGFT notification restricting imports takes effect from the time of its publication/promulgation (digital signing/e-Gazette upload) and, absent statutory authorization, cannot operate retrospectively to goods that had…
  • M/S Vaibhav International vs The Commissioner Of Customs — Karnataka High Court, 9 Mar 2026. No show cause notice can be issued under Section 28(4) of the Customs Act while assessment remains provisional under Section 18, since the 'relevant date' under Explanation 1(b) to Section 28 runs only from adjustment…
  • Anil Agarwal vs C.C. Noida — CESTAT, 3 Jul 2025. Penalty under Section 114AA of the Customs Act is sustainable only where the department proves, by credible evidence including enquiries with the certificate-issuing authorities as contemplated by Rule 6 of the CAROTAR…