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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Recovery of duties where instruments obtained by collusion or misstatement enables recovery from the instrument recipient with interest.</h1> Where an instrument conferring fiscal benefit is obtained by collusion, wilful misstatement or suppression and utilised by another, the duty attributable to that utilisation is deemed never exempted and is recoverable from the person to whom the instrument was issued; that person is also liable for interest from utilisation until recovery, a show-cause notice with thirty days and an opportunity of hearing is required before determining and ordering repayment within thirty days, and no recovery under this provision may be ordered where duty has already been determined under the other recovery mechanism.

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