Emergency power of Central Government to increase import duties
Section 8A of the Customs Tariff Act, 1975 deals with emergency power of Central Government to increase import duties. 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 The Act came into force on 02 Aug 1976.
1[8A. 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 subsection 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.]
Section 8A, The Customs Tariff Act, 1975 (Act 51 of 1975).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
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: Confers emergency power on Central Government to increase import duties where circumstances render immediate action necessary; notification must be laid before Parliament and subject to approval
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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: Confers emergency power on Central Government to increase import duties where circumstances render immediate action necessary; notification must be published in Official Gazette; provisions of Section 7(3) and (4) apply
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 8A
What have the courts held on Section 8A 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: Confers emergency power on Central Government to increase import duties where circumstances render immediate action necessary; notification must be laid before Parliament and subject to approval. 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 8A 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 8A, section 8A Customs Tariff Act 1975, section 8A 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).
What should I read with Section 8A of the Customs Tariff Act, and has it changed?
Its own text turns on section 7 (Duration of protective duties and power of Central Government to alter them), so none of them can safely be read on its own.
When did Section 8A of the Customs Tariff Act come into force?
Section 8A of the Customs Tariff Act, cited as Customs Tariff Act 1975 8A, 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 18 Oct 2026. This page is not a substitute for legal advice.