Skip to main content
FININ2MIN
Customs Act, 1962

Customs Act Section 76M: Historical provision

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

Customs Section 76M Explained

Historical provision

X - DrawbackOmittedCA Nikhil GuptaPublished 2026-05-22
Published analytical guide - official law remains controlling.

At a Glance

Section 76M - Historical provision.

For Section 76M, Retained only for concordance and historical-period research; not current operative entitlement.

Key professional control: For Section 76M — Historical provision, Historical Gazette/amendment chain.

Historical Status

Section 76M — 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 76M addresses “Historical provision”. It is retained for historical concordance. Its effect depends on the law applicable to the relevant period.

Read Section 76M 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 76M satisfy the provision-specific conditions for “Historical provision”, the connected instrument and the available evidence?

Practical Example

A legacy file cites section 76M. 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 76M — Historical provision, Historical Gazette/amendment chain.

This page explains Section 76M; 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

  1. Freeze the relevant date, customs station, goods, person and procedural route.
  2. Read the current section with definitions, explanations, provisos and cross-references.
  3. Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
  4. Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
  5. Preserve the portal trail but verify the substantive legal entitlement separately.
  6. Record later amendments, judgments and local procedure before publication or transaction reliance.

Evidence Checklist

Common Errors

Related Sections

Finin2min Q&A

What does section 76M address?

Section 76M concerns “Historical provision”. It is retained for historical concordance. Its effect depends on the law applicable to the relevant period.

What should be verified first for section 76M?

For Section 76M — Historical provision, Historical Gazette/amendment chain.

Can this page replace the official wording of section 76M?

No. For Section 76M — 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.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.