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          <h1>Customs Act Section 104 Amended: New Provisions Target Fraudulent Duty Exemptions, Instruments, and Define 'Instrument' per Section 28AAA.</h1> Section 104 of the Customs Act has been amended as follows: Sub-section (1) removes the words 'in India or within the Indian customs waters.' Sub-section (4) adds clauses addressing fraudulent activities involving duty exemptions and instruments, with a threshold of fifty lakh rupees. Sub-section (6) introduces similar provisions for fraudulent instrument use. An explanation is added after sub-section (7) to define 'instrument' as per section 28AAA. These amendments are part of the Finance (No. 2) Act, 2019, aimed at addressing fraud in customs duties and related instruments.

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