https://www.taxtmi.com/acts?id=1054 Restriction on drawback is imposed where the market price of goods is less than the drawback due, or where the drawback due is less than fifty rupees. The Central Government may also notify that drawback shall not be allowed, or shall be allowed only subject to specified restrictions and conditions, for goods of a description likely to be smuggled back into India. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 18 Jun 2026 15:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1054 Restriction on drawback is imposed where the market price of goods is less than the drawback due, or where the drawback due is less than fifty rupees. The Central Government may also notify that drawback shall not be allowed, or shall be allowed only subject to specified restrictions and conditions, for goods of a description likely to be smuggled back into India. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1054