law: Custom Act, 1962 
  76.
  
  Prohibition and Regulation of Drawback in Certain Cases. – 
  (1)
  
  Notwithstanding anything hereinbefore contained, no drawback shall be allowed
  (a) Omitted
  (b) in respect of any goods the market-price of which is less than the
  
  amount of drawback due thereon;
  (c) where the drawback due in respect of any goods is less than fifty
  
  rupees.
  (2)
  
  Without prejudice to the provisions of sub-section (1), if the Central
  
  Government is of opinion that goods of any specified description in respect of
  
  which drawback may be claimed under this Chapter are likely to be smuggled back
  
  into India, it may, by notification in the Official Gazette, direct that
  
  drawback shall not be allowed in respect of such goods or may be allowed
  
  subject to such restrictions and conditions as may be specified in the
  
  notification.