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of <h1>Section 76A of Customs Act on Special Economic Zones Omitted by Finance Act 2007, Effective May 11, 2007.</h1> Section 76A of the Customs Act, 1962, which dealt with special provisions relating to Special Economic Zones (SEZs), was omitted by the Finance Act 2007, effective from May 11, 2007. Prior to its omission, this section allowed the Central Government to notify specific areas as SEZs through the Official Gazette. Goods admitted into these zones were considered outside the customs territory of India for customs duties purposes.
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