Fraudulent drawback and instrument misuse designated as cognizable and non bailable offences under customs law by amendment. Amendment broadens section 104 by removing territorial limits on arrest powers, creating cognizable offences for fraudulent availing of drawback or duty exemptions and for fraudulent procurement and use of instruments under the Act or related foreign trade law where duty attributable to their use exceeds a high-value threshold, and by adding a non-bailable offence for fraudulent instrument use; an Explanation aligns the term 'instrument' with Explanation 1 to section 28AAA.
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Provisions expressly mentioned in the judgment/order text.
Fraudulent drawback and instrument misuse designated as cognizable and non bailable offences under customs law by amendment.
Amendment broadens section 104 by removing territorial limits on arrest powers, creating cognizable offences for fraudulent availing of drawback or duty exemptions and for fraudulent procurement and use of instruments under the Act or related foreign trade law where duty attributable to their use exceeds a high-value threshold, and by adding a non-bailable offence for fraudulent instrument use; an Explanation aligns the term "instrument" with Explanation 1 to section 28AAA.
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