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          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.

          <h1>Drawback restrictions bar claims where market price undercuts entitlement and allow notified prohibitions to prevent smuggling.</h1> Prohibition and regulation of drawback restricts entitlement where the market-price of goods is lower than the drawback payable or where the drawback payable falls below a prescribed minimum; additionally, the Central Government may, by notification, disallow or conditionally permit drawback for specified goods likely to be smuggled back into the country.

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