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Sanwar Agarwal Vs. Commissioner of Customs (Port) and Ors.

Court : Kolkata

..... to the validity of anything previously done under that notification. thus, the said section specifies the manner in which the firs.schedule to the customs tariff act may be amended. such amendment may be carried out by notification in the official gazette and such notification must be placed before both the houses of the parliament for their approval ..... the said rule and is thus, not sustainable. (30) section 11a of the customs tariff act empowers the central government to amend the firs.schedule to the said act.s.11a of the said act runs as follows: s. 11a. power of central government to amend firs.schedule.- (1) where the central government is satisfied that it is necessary so ..... dead) by lrs-vs.govind joti chavare (supra).(31) in the present case, the department sought to amend the firs.schedule to the customs tariff act by issuing the impugned circular. this falls foul of s. 11a of the said act and on this ground also the impugned circular must be set aside. (32) i am inclined to .....