Recovery of duties for misuse of trade instruments obtained by collusion or misstatement, liability imposed on instrument holder.

Where an instrument conferring fiscal benefits is obtained by collusion, wilful misstatement or suppression of facts and is utilised by another person, the duty attributable to that utilisation shall be deemed never exempted and recovered from the person to whom the instrument was issued, with interest, following a thirty-day show-cause process and subject to exclusion where duty has already been determined under existing recovery provisions.

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