Home / Central Acts / The Customs Act, 1962 / Section 76LSection 76L Omitted..The Customs Act, 1962Act 52 of 1962Ministry of FinanceDepartment of Revenue About this ActAn Act to consolidate and amend the law relating to Customs. A- A+ Copy link Print All sections [Transfer of ownership.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). Previous Section 76K. Omitted.. Next Section 76M. Omitted..