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of <h1>Section 76L of Customs Act 1962, on SEZ goods ownership transfer, omitted by Finance Act 2007 effective May 11, 2007.</h1> Section 76L of the Customs Act, 1962, which dealt with the transfer of ownership for goods in a Special Economic Zone, has been omitted by the Finance Act 2007, effective from May 11, 2007. Prior to its omission, this section allowed for the transfer of ownership of goods admitted to or produced in a Special Economic Zone, subject to conditions specified in the relevant rules.
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