Amendment of Rule 173Q -Provision for imposing penalty where wrong entries are made invoice to facilitate the buyer to avail inadmissible credit of Additional duty under section 3 of the Customs Tariff Act, 1975

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....r imposing penalty where wrong entries are made invoice to facilitate the buyer to avail inadmissible credit of Additional duty under section 3 of the Customs Tariff Act, 1975. I am directed to say that it was reported by the field-formations that cases of making willful wrong entries in the invoices, especially by the registered persons issuing invoices under Rule 57GG (Registered dealers), faci....