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TypeBare Act JurisdictionCentral Government

Finance Act, 2002 Section 76F

Levy of duties of customs

~1 min read
https://sooperkanoon.com/act/440994

Bare act section · Research

About this section

Finance Act, 2002 Section 76F is part of Finance Act, 2002 - Levy of duties of customs. Read the section text below and explore Indian court judgments that cite it.

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Section Text

Subject to the conditions as may be specified in the rules made in this behalf,--

(a) any goods admitted to a special economic zone from the domestic tariff area shall be chargeable to export duties at such rates as are leviable on such goods when exported;

(b) any goods removed from a special economic zone for home consumption shall be chargeable to duties of customs including anti-dumping, countervailing and safeguard duties under the Customs Tarrif Act, 1975, where applicable, as leviable on such goods when imported; and (c) the rate of duty and tariff valuation, if any, applicable to goods admitted to, or removed from, a special economic zone shall be the rate and tariff valuation in force as on the date of such admission or removal, as the case may be, and where such date is not ascertainable, on the date of payment of the duty.

Frequently asked questions

What does Finance Act, 2002 Section 76F provide?

Section Section 76F of the Finance Act, 2002 (Levy of duties of customs) is reproduced on this page as part of the Finance Act, 2002. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2002 Section 76F?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2002 Section 76F. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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