Customs Act, 1962
(1) Notwithstanding anything hereinbefore contained, no drawback shall be allowed— (b) in respect of any goods the market-price of which is less than the amount of drawback due thereon; (c) where the drawback due in respect of any goods is less than [fifty rupees]. (2) Without prejudice to the provisions of sub-section (1), if the Central Government is of opinion that goods of any specified description in respect of which drawback may be claimed under this Chapter are likely to be smuggled back into India, it may, by notification in the Official Gazette, direct that drawback shall not be allowed in respect of such goods or may be allowed subject to such restrictions and conditions as may be specified in the notification. 76A. [Notification of special economic zone.] Omitted by the Finance Act, 2007 (22 of 2007), s. 99 (w.e.f. 11-5-2007). 76B. [Application of provisions.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). 76C. [Establishment and control.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). 76D. [Admission of goods.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). 76E. [Exemption from duties of customs.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). 76F. [Levy of duties of customs.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). 76G. [Authorised operations.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). 76H. [Goods utilised with a special economic zone.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). 76-I. [Drawback on goods admitted to a special economic zone.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). 76J. [Duration of stay.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). 76K. [Security.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). 76L. [Transfer of ownership.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). 76M. [Removal of goods.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007). 76N. [Closure of a special economic zone.] Omitted by s. 99, ibid. (w.e.f. 11-5-2007).