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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 76H of Customs Act 1962 Omitted by Finance Act 2007; Impact on SEZ Customs Duties Explained</h1> Section 76H of the Customs Act, 1962, previously allowed the Central Government to establish rules for admitting goods into a special economic zone (SEZ) without customs duties, provided specific conditions were met. If goods were used contrary to these rules, they would incur customs duties as if removed for home consumption, similar to the provisions in section 76F. This section was omitted by the Finance Act 2007, effective from May 11, 2007.
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