Amendment of section 104.

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....ted; (B) after clause (b), the following clauses shall be inserted, namely:- "(c) fraudulently availing of or attempting to avail drawback or any exemption from duty provided under this Act, where the amount of drawback or exemption from duty exceeds fifty lakh rupees; or (d) fraudulently obtaining an instrument for the purposes of this Act or the Foreign Trade (Developm....

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....instrument" shall have the same meaning as assigned to it in Explanation 1 to section 28AAA.'. - Clause 72 of the Bill seeks to amend sub-sections (1), (4) and (6) of section 104 of the Customs Act. The amendment to sub-section (1) seeks to empower an officer of customs to arrest a person who has committed an offence outside India or Indian Customs waters. The amendment to sub-section (....