Drawback limitations: denial and recovery mechanisms tightened where export value or compliance with claims is deficient. Amendments limit drawback entitlement where export value is below or not more than a prescribed percentage of imported-materials value, permit denial of drawback for specified goods, treat drawback as void if export sale proceeds are not repatriated within the foreign exchange time limit, and authorise rules for specifying affected goods and recovery procedure; related changes treat materially noncorrespondent export entries as noncompliant for drawback fixation and expressly enable demands for recovery of drawback amounts.