Power of Central Government to amend First Schedule
Section 11A of the Customs Tariff Act, 1975 deals with power of Central Government to amend First Schedule. Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the First Schedule: Provided that such amendment shall not alter or affect in any manner the rates specified in that Schedule in respect of goods at The Act came into force on 02 Aug 1976.
1[11A. Power of Central Government to amend First Schedule.--(1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the First Schedule:
Provided that such amendment shall not alter or affect in any manner the rates specified in that Schedule in respect of goods at which duties of customs shall be leviable on the goods under the Customs Act, 1962 (52 of 1962).
(2) Every notification issued under sub-section (1) shall be laid, as soon as may be after it is issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the notification or both Houses agree that the notification should not be issued, the notification shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that notification.]
Section 11A, The Customs Tariff Act, 1975 (Act 51 of 1975).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Union of India vs G. S. Chatha Rice Mills
Court's Decision & Legal Precedent
A notification issued under Section 8A of the Customs Tariff Act 1975 increasing import duty takes effect prospectively from the time it is published in the e-Gazette, not from the commencement of the day on which it is issued. The rate of duty applicable to imported goods entered for home consumption is determined with reference to the date and time of presentation of the bill of entry under Section 15 of the Customs Act 1962 read with Regulation 4(2) of the Bill of Entry Regulations 2018. Bills of entry presented before the notification is published in the e-Gazette are assessed at the rate of duty in force at the time of their presentation. Subordinate legislation issued under Section 8A cannot have retrospective effect unless the parent statute expressly or by necessary implication authorizes it. The General Clauses Act 1897 Section 5(3) does not apply to delegated legislation. In the electronic age, the precise time of publication of notifications in e-gazettes and the precise time of filing of bills of entry on the customs automated system are legally significant for determining the applicable rate of duty.
On this section: Empowers Central Government to amend First Schedule in public interest, but cannot alter rates of customs duty
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Union of India vs Devansh Overseas
Court's Decision & Legal Precedent
A notification issued under Section 8A of the Customs Tariff Act 1975 increasing import duty takes effect prospectively from the precise time of its publication in the e-gazette and cannot apply retrospectively to bills of entry presented before such publication. The rate of duty applicable to imported goods entered for home consumption under Section 46 of the Customs Act 1962 is determined with reference to the date and time of presentation of the bill of entry as crystallized by the deeming fiction in Regulation 4(2) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations 2018. Once a bill of entry is deemed to have been presented and self-assessment completed under Regulation 4(2), the rate of duty stands crystallized and cannot be altered by a subsequently issued notification. Customs authorities cannot reassess bills of entry under Section 17(4) on the basis of a subsequently issued notification where the self-assessment was correctly done at the time of presentation based on the rate of duty then in force.
On this section: Empowers Central Government to amend First Schedule in public interest; cannot alter rates of customs duty
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 11A
What have the courts held on Section 11A of the Customs Tariff Act?
Union of India vs G. S. Chatha Rice Mills (23 Sep 2020) is the leading judgment on this section among those set out below: Empowers Central Government to amend First Schedule in public interest, but cannot alter rates of customs duty. Another 1 judgment on this section is set out below, all of them from the Supreme Court.
How do I find court cases under Section 11A of the Customs Tariff Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Tariff Act 1975 11A, section 11A Customs Tariff Act 1975, section 11A of the Customs Tariff Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Union of India vs G. S. Chatha Rice Mills (23 Sep 2020).
When did Section 11A of the Customs Tariff Act come into force?
Section 11A of the Customs Tariff Act, cited as Customs Tariff Act 1975 11A, came into force on 02 Aug 1976, having been enacted on 18 Aug 1975. It is in force as at the date shown on this page.
Other sections of this Act
- 3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges2453 words
- 9A. Anti-dumping duty on dumped articles1721 words
- 9. Countervailing duty on subsidized articles1425 words
- 8B. Power of Central Government to apply safefuard measures1186 words
- 9B. NO levy under section 9 or section 9A in certain cases512 words
- 9C. Appeal361 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 20 Oct 2026. This page is not a substitute for legal advice.