Penalty for obtaining instrument by fraud imposes liability when such instrument is used to discharge customs duty. Section 114AB would render liable the person to whom an instrument was issued if it was obtained by fraud, collusion, wilful misstatement or suppression of facts and was utilised by that person or any other to discharge customs duty, imposing a penalty not exceeding the face value of the instrument; 'instrument' is defined by reference to Explanation 1 to section 28AAA.