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Smuggling in India Report 2024-25 84

v. Misuse of Noti cation Bene ts

Government grants conditional relief from duty and other policy and procedural
requirements to meet certain policy objectives. There have been several instances
where the stipulations and conditions prescribed in exemption notifications have
been violated.

16/2015 29
50/2018 35 50
Customs Tariff Notification No. 152/2009 84 107 166
31/2022

19/2019
116
21/2023
57/2017
24/2005
46/2011
50/2017 174 264 573
0 100 200 300 400 500 600 700
Duty Evasion (in ₹ crore)

Figure 8: Most misused notifications (₹ crore duty evasion)

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