Customs duty waiver for generally prevalent practice allows notified non-recovery of duty not levied or short-levied. Power is conferred on the Central Government to waive recovery of customs duty not levied, or short-levied, where it is satisfied that a generally prevalent practice existed in relation to levy or non-levy of duty on imported or exported goods and that, according to that practice, the goods were liable either to duty that was not being levied or to a higher duty than was actually levied. The waiver may be notified in the Official Gazette and may extend to the whole duty payable or to the excess duty otherwise chargeable but for the practice.