Fraudulent export inclusion: amendment expands liability to those who connive in conduct that effects fraudulent exports under customs law. The amendment alters section 136(1) to impose liability where a person 'connives at any act or thing, whereby any fraudulent export is effected or', targeting conduct that facilitates or effects fraudulent exports and extending culpability to those who collude in export-related deception under customs law.
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Provisions expressly mentioned in the judgment/order text.
Fraudulent export inclusion: amendment expands liability to those who connive in conduct that effects fraudulent exports under customs law.
The amendment alters section 136(1) to impose liability where a person "connives at any act or thing, whereby any fraudulent export is effected or", targeting conduct that facilitates or effects fraudulent exports and extending culpability to those who collude in export-related deception under customs law.
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