Recovery of customs duty from fraudulently obtained instruments follows notice, hearing, and interest from utilisation until recovery. Recovery of customs duty applies where an instrument issued to a person is obtained by collusion, wilful misstatement, or suppression of facts and is later utilised by another person under the Customs Act or related schemes. The duty relatable to such utilisation is deemed never to have been exempted or debited and is recoverable from the person to whom the instrument was issued, together with interest from the date of utilisation until recovery. Recovery requires notice, opportunity of hearing, determination of the amount, and repayment within thirty days.