https://www.taxtmi.com/acts?id=36848 Amendment broadens section 104 by removing territorial limits on arrest powers, creating cognizable offences for fraudulent availing of drawback or duty exemptions and for fraudulent procurement and use of instruments under the Act or related foreign trade law where duty attributable to their use exceeds a high-value threshold, and by adding a non-bailable offence for fraudulent instrument use; an Explanation aligns the term "instrument" with Explanation 1 to section 28AAA. en-us Fri, 05 Jul 2019 18:12:23 +0530 Fri, 05 Jul 2019 18:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36848 Amendment broadens section 104 by removing territorial limits on arrest powers, creating cognizable offences for fraudulent availing of drawback or duty exemptions and for fraudulent procurement and use of instruments under the Act or related foreign trade law where duty attributable to their use exceeds a high-value threshold, and by adding a non-bailable offence for fraudulent instrument use; an Explanation aligns the term "instrument" with Explanation 1 to section 28AAA. Act-Rules Bill Fri, 05 Jul 2019 18:12:23 +0530 https://www.taxtmi.com/acts?id=36848