Fraudulent instrument procurement criminalised under customs law, with liability where the instrument is utilised and duty exceeds the statutory threshold. The amendment inserts clause (e) in section 135 to criminalise obtaining an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts where the instrument has been utilised by that person or another, and adds a sub-item establishing a threshold-based offence when the duty attributable to utilisation of the instrument exceeds the statutory threshold; an Explanation defines 'instrument' by reference to Explanation 1 to section 28AAA.
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Provisions expressly mentioned in the judgment/order text.
Fraudulent instrument procurement criminalised under customs law, with liability where the instrument is utilised and duty exceeds the statutory threshold.
The amendment inserts clause (e) in section 135 to criminalise obtaining an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts where the instrument has been utilised by that person or another, and adds a sub-item establishing a threshold-based offence when the duty attributable to utilisation of the instrument exceeds the statutory threshold; an Explanation defines "instrument" by reference to Explanation 1 to section 28AAA.
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