Customs Act, 1962 — Chapter X: Drawback
76. Prohibition and regulation of drawback in certain cases
No drawback shall be allowed: (a) on the export of goods which, having regard to their description, value or other circumstances, the Central Government considers liable to abuse of the drawback provisions; (b) where the market price of the goods is less than the drawback amount claimed; or (c) where the drawback due on any goods is less than fifty rupees. The Central Government may, by notification, prohibit or restrict the drawback allowable on goods of any specified description.
