Fraudulent procurement of instruments now attracts enhanced customs penalties when such instruments are used and result in significant duty evasion. Section 135 is amended to add clause (e) making it an offence to obtain an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts where such instrument is utilised by any person; a new penal sub item (E) is added applying where duty relatable to utilisation of the instrument exceeds fifty lakh rupees; and an Explanation is inserted equating 'instrument' with the meaning given in Explanation 1 to section 28AAA.