https://www.taxtmi.com/acts?id=36851 Section 114AB would render liable the person to whom an instrument was issued if it was obtained by fraud, collusion, wilful misstatement or suppression of facts and was utilised by that person or any other to discharge customs duty, imposing a penalty not exceeding the face value of the instrument; "instrument" is defined by reference to Explanation 1 to section 28AAA. en-us Fri, 05 Jul 2019 18:13:15 +0530 Fri, 05 Jul 2019 18:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36851 Section 114AB would render liable the person to whom an instrument was issued if it was obtained by fraud, collusion, wilful misstatement or suppression of facts and was utilised by that person or any other to discharge customs duty, imposing a penalty not exceeding the face value of the instrument; "instrument" is defined by reference to Explanation 1 to section 28AAA. Act-Rules Bill Fri, 05 Jul 2019 18:13:15 +0530 https://www.taxtmi.com/acts?id=36851