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Power of Executive Council to impose or vary customs duties.
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1.—Whenever the Executive Council is satisfied, on the report of the Minister for Industry and Commerce, that the immediate imposition or variation of a customs duty on any particular description of goods is necessary to prevent an expected dumping of goods of that description or an expected importation of goods of that description, in either case arising out of financial or other events in other countries and occurring in circumstances which would occasion industrial injury, the Executive Council may—
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(a) if no customs duty is then in force in respect of goods of the said particular description, by order impose, whether with or without qualifications, restrictions, or exemptions, a customs duty of such amount as they think proper to specify in such order on all goods of the said particular description imported into Saorstát Eireann on or after a day (not being prior to the day on which such order is made) specified in such order and (if the Executive Council thinks fit so to specify) on all goods of the said particular description landed in Saorstát Eireann on or after the said day; or
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(b) if a customs duty is then in force in respect of goods of the said particular description, by order vary, in respect of goods imported into Saorstát Eireann on or after a day (not being prior to the day on which such order is made) specified in such order and (if the Executive Council thinks fit so to specify) in respect of goods landed in Saorstát Eireann on or after the said day, the said customs duty in all or any of the following ways, that is to say, by increasing the rate of the said duty by such amount, or by imposing such conditions or restrictions or by terminating such exemptions as the Executive Council shall in each case think proper to specify in such order.
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