Customs Act Section 76G: Historical provision
Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026
Historical provision
At a Glance
Section 76G - Historical provision.
For Section 76G, Retained only for concordance and historical-period research; not current operative entitlement.
Key professional control: For Section 76G — Historical provision, Historical Gazette/amendment chain.
Historical Status
Section 76G — Historical provision is retained only for date-specific concordance and savings analysis. It must not be applied as operative current law without the historical Gazette and the version governing the proceeding.
Finin2min Decode
Section 76G addresses “Historical provision”. It is retained for historical concordance. Its effect depends on the law applicable to the relevant period.
Read Section 76G with the delegated law and instruments that govern historical matters, including the version effective on the transaction date.
Decision question: Does the proposed treatment under Section 76G satisfy the provision-specific conditions for “Historical provision”, the connected instrument and the available evidence?
Practical Example
A legacy file cites section 76G. The reviewer first fixes the transaction date and then uses the version of the Customs Act then in force, rather than treating the omitted provision as current law.
Professional Alert
For Section 76G — Historical provision, Historical Gazette/amendment chain.
This page explains Section 76G; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Historical provision” for the relevant date.
Decision Steps
- Freeze the relevant date, customs station, goods, person and procedural route.
- Read the current section with definitions, explanations, provisos and cross-references.
- Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
- Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
- Preserve the portal trail but verify the substantive legal entitlement separately.
- Record later amendments, judgments and local procedure before publication or transaction reliance.
Evidence Checklist
- Transaction and proceeding date
- Historical Gazette/amendment record
- Saving or transition provision
- Current successor provision, if any
Common Errors
- Citing an omitted provision as current law
- Ignoring savings and pending proceedings
- Using a present-day portal workflow for an old-period matter
Finin2min Q&A
Section 76G concerns “Historical provision”. It is retained for historical concordance. Its effect depends on the law applicable to the relevant period.
For Section 76G — Historical provision, Historical Gazette/amendment chain.
No. For Section 76G — Historical provision, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.
Official sources and scope
This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.
- Official record for this item
- India Code - Customs Act PDF
- India Code - Customs Act register
- CBIC Tax Information - Customs
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.
Primary sources & verification — Customs version and notification gate
Reviewed: 22 August 2026.
Customs treatment is highly date-, tariff- and notification-specific. Read the current Customs Act provision together with the tariff entry, exemption/rate notification, valuation/origin rule and relevant CBIC/ICEGATE procedure for the bill-of-entry/shipping-bill date.
Practical verification checklist
- Confirm whether the provision is current, omitted, substituted or historical.
- Keep classification/origin/valuation evidence and the notification version relied on.
- Do not infer a rate or procedure from a section heading alone.
Primary-source checkpoint
Use the controlling statute, notified rule/instrument, official portal and later authoritative treatment for the relevant date. This page remains an educational/professional reference.