With over Rs 1.52 lakh crore of customs duty locked in litigations, the government could look at the possibility of an amnesty scheme in the Budget for 2026-27 to provide certainty to businesses, Price Waterhouse & Co said on Thursday. Besides, the government could also look at rationalising customs duty rates by reducing the number of slabs to just 5 or 6, from the current 8-slab structure, to address the inverted duty structure in light of the free trade agreements (FTAs) that India has signed with various countries and blocs, Price Waterhouse & Co LLP, Principal, Gautam Khattar, told PTI.