Question
As per section 76 of the Customs Act the drawback shall
not be allowed__________________Solution
Section 76. Prohibition and regulation of drawback in certain cases: (1) Notwithstanding anything hereinbefore contained, no drawback shall be allowed-- (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.
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Hand : Glove :: Foot : ?
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