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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>Refund threshold: minor-value customs refund claims barred under amended provision introducing a de minimis exclusion.</h1> An additional proviso to the Customs Act refund provision establishes a de minimis monetary floor: where the amount of refund claimed is less than rupees one hundred, the claim shall not be refunded, thereby excluding minor-value refund claims from entitlement and administrative processing.

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