Prohibition and regulation of drawback in certain cases
Section 76 of the Customs Act, 1962 deals with prohibition and regulation of drawback in certain cases. Notwithstanding anything hereinbefore contained, no drawback shall be allowed-- 1* * * * * (b) in respect of any goods the market-price of which is less than the amount of drawback due thereon; The Act came into force on 01 Feb 1963.
(1) Notwithstanding anything hereinbefore contained, no drawback shall be allowed--
1* * * * *
(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 2[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.
3*****
Section 76, The Customs Act, 1962 (Act 52 of 1962).
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 76
What does Section 76 of the Customs Act deal with?
Section 76 of the Customs Act is headed "Prohibition and regulation of drawback in certain cases". Notwithstanding anything hereinbefore contained, no drawback shall be allowed-- 1* * * * * (b) in respect of any goods the market-price of which is less than the amount of drawback due thereon;
How do I find court cases under Section 76 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 76, section 76 Customs Act 1962, section 76 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 76 of the Customs Act, and has it changed?
One instrument names it without being made under it, most recently Special Economic Zones (Customs Procedures) Regulations, 2003 (2003).
When did Section 76 of the Customs Act come into force?
Section 76 of the Customs Act, cited as Customs Act 1962 76, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 19 Oct 2026. This page is not a substitute for legal advice.