Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 22] [Section 76(1)] [Section 76] [Entire Act] Union of India - Subsection Section 76(1)(b) in The Customs Act, 1962 (b)in respect of any goods the market-price of which is less than the amount of drawback due thereon;