Special economic zone customs provisions governed goods admitted to the zone and prevailing rules in case of conflict. Section 76B of the Customs Act, 1962, was a special provision relating to special economic zones. Before its omission with effect from 11 May 2007, it provided that the provisions of the relevant Chapter and other Chapters would apply to goods admitted to a special economic zone, and that in case of conflict the provisions of that Chapter would prevail. The provision now stands omitted.
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 zone customs provisions governed goods admitted to the zone and prevailing rules in case of conflict.
Section 76B of the Customs Act, 1962, was a special provision relating to special economic zones. Before its omission with effect from 11 May 2007, it provided that the provisions of the relevant Chapter and other Chapters would apply to goods admitted to a special economic zone, and that in case of conflict the provisions of that Chapter would prevail. The provision now stands omitted.
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