Drawback restrictions bar claims where market price undercuts entitlement and allow notified prohibitions to prevent smuggling. 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.
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 bar claims where market price undercuts entitlement and allow notified prohibitions to prevent smuggling.
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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