Insertion of new section 28AAA.

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....been obtained by him by means of-            (a) collusion; or            (b) wilful misstatement; or            (c) suppression of facts, for the purposes of this Act or the Foreign Trade (Development and Regulation) Act, 1992, Act of 22....

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....-section, "instrument" means any scrip or authorisation or licence or certificate or such other document, by whatever name called, issued under the Foreign Trade (Development and Regulation) Act, 1992, (22 of 1992) with respect to a reward or incentive scheme or duty exemption scheme or duty remission scheme or such other scheme bestowing financial or fiscal benefits, which may be utilised under t....

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....d beginning from the date of utilisation of the instrument till the date of recovery of such duty.       (3) For the purposes of recovery under sub-section (2), the proper officer shall serve notice on the person to whom the instrument was issued requiring him to show cause, within a period of thirty days from the date of receipt of the notice, as to why the amount spec....

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....n 28, no order to recover that duty shall be passed under this section. (5) Where the person referred to in sub-section (3) fails to repay the amount within the period of thirty days specified therein, it shall be recovered in the manner laid down in sub-section (1) of section 142.'. - Clause 116 of the Bill seeks to insert a new section 28AAA in the Customs Act to provide for recovery of dutie....