THE CUSTOMS TARIFF ACT,1975
11. Power of Central Government to alter duties under certain circumstances
1. Where the Central Government is satisfied that it is necessary so to do for the purpose of giving effect to any agreement entered into before the commencement of this Act with a foreign Government, it may, by notification in the Official Gazette, increase or reduce the duties referred to in section 2 to such extent as each case may require :
Provided that no notification under this sub-section increasing or reducing the duties as aforesaid shall be issued by the Central Government after the expiration of a period of one year from the commencement of this Act.
2. Every notification issued under sub-section (1) shall, as soon as may be after it is issued, be laid before each House of Parliament.