Fraudulent instrument procurement attracts penalty when used for duty discharge under customs law. Penalty is attracted where an instrument has been obtained by fraud, collusion, wilful misstatement, or suppression of facts and is used for discharging duty. The person to whom the instrument was issued is liable to penalty not exceeding the face value of the instrument. The term instrument takes the meaning assigned in the linked customs provision.
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Provisions expressly mentioned in the judgment/order text.
Fraudulent instrument procurement attracts penalty when used for duty discharge under customs law.
Penalty is attracted where an instrument has been obtained by fraud, collusion, wilful misstatement, or suppression of facts and is used for discharging duty. The person to whom the instrument was issued is liable to penalty not exceeding the face value of the instrument. The term instrument takes the meaning assigned in the linked customs provision.
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