Drawback restrictions limit export incentives where market value is low or smuggling risk is identified. Restriction on drawback is imposed where the market price of goods is less than the drawback due, or where the drawback due is less than fifty rupees. The Central Government may also notify that drawback shall not be allowed, or shall be allowed only subject to specified restrictions and conditions, for goods of a description likely to be smuggled back into India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Drawback restrictions limit export incentives where market value is low or smuggling risk is identified.
Restriction on drawback is imposed where the market price of goods is less than the drawback due, or where the drawback due is less than fifty rupees. The Central Government may also notify that drawback shall not be allowed, or shall be allowed only subject to specified restrictions and conditions, for goods of a description likely to be smuggled back into India.
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