Section 11 of CTA, 1975 : Section 11: Power Of Central Government To Alter Duties Under Certain Circumstances

Explanation using Example

Imagine the Indian government enters into a trade agreement with the government of Country X before the commencement of The Customs Tariff Act, 1975. This agreement includes terms that require India to reduce import tariffs on certain goods from Country X to strengthen trade relations. To implement this agreement, the Indian Central Government uses Section 11(1) of the Customs Tariff Act. They issue a notification in the Official Gazette that announces a reduction in import duties on specific goods from Country X, thus fulfilling the terms of the trade agreement.

After issuing the notification, as mandated by Section 11(2), the government presents this notification to both houses of the Indian Parliament to inform the lawmakers and ensure transparency and legislative oversight of the changes in the customs duties.