Special economic zones under customs law were treated as outside the customs territory for duty purposes, before omission. Section 76A of the Customs Act, 1962 originally empowered the Central Government to notify specially delineated areas as special economic zones. Goods admitted into such zones were to be regarded, for customs duty purposes, as outside the customs territory of India for the purposes of the Chapter. The provision was later omitted, with the notes recording its insertion by the Finance Act, 2002 and omission by the Finance Act, 2007.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special economic zones under customs law were treated as outside the customs territory for duty purposes, before omission.
Section 76A of the Customs Act, 1962 originally empowered the Central Government to notify specially delineated areas as special economic zones. Goods admitted into such zones were to be regarded, for customs duty purposes, as outside the customs territory of India for the purposes of the Chapter. The provision was later omitted, with the notes recording its insertion by the Finance Act, 2002 and omission by the Finance Act, 2007.
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