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TypeBare Act JurisdictionCentral Government

Finance Act 2008 Section 76

Amendment of Notification Issued Under Sub Section (1) of Section 25 of the Customs Act, 1962

~1 min read
https://sooperkanoon.com/act/48765

Bare act section · Research

About this section

Finance Act 2008 Section 76 is part of Finance Act 2008 - Amendment of Notification Issued Under Sub Section (1) of Section 25 of the Customs Act, 1962. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

In the notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 277(E), dated the 1st April, 2003 which was issued in exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, the condition No. 7, as inserted vide notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 673(E), dated the 17th November, 2005 which provides that the importer shall be entitled to avail of the drawback or CENVAT credit of additional duty leviable under section 3 of the said Customs Tariff Act against the amount debited in the said certificate, shall be deemed to have, and always to have for all purposes validly, come into force on and from the 4th day of June, 2005 at all material times.

Explanation.-- For the removal of doubts, it is hereby declared that no act or omission on the part of any person shall be punishable as an offence which would not have been so punishable if this section had not come into force.

Frequently asked questions

What does Finance Act 2008 Section 76 provide?

Section Section 76 of the Finance Act 2008 (Amendment of Notification Issued Under Sub Section (1) of Section 25 of the Customs Act, 1962) is reproduced on this page as part of the Finance Act 2008. 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 2008 Section 76?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2008 Section 76. 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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