Limitations on admissibility of Duty Drawback - CBEC's Customs Manual 2023 - Customs

..... 5. Limitations on admissibility of Duty Drawback: 5.1 The Customs Act, 1962 and the Drawback Rules, 2017 lay down certain limitations and conditions for grant of duty drawback. No duty drawback shall be allowed where: (i) The duty drawback amount due in respect of any goods is less than Rs.50/- (Section 76,ibid.), (ii) In respect of any goods the market price is less than the amount of drawback due thereon (Section 76 ibid.), (iii) Where value of export goods is less than the value of imported m .....

x x x x x   Extracts   x x x x x

Limitations on admissibility of Duty Drawback - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x