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Insertion of new section 114AB.
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....ing section shall be inserted, namely:-- Penalty for obtaining instrument by fraud, etc. '114AB. Where any person has obtained any instrument by fraud, collusion, wilful misstatement....
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....28AAA.'. - Clause 75 of the Bill seeks to insert a new section 114AB in the Customs Act. The proposed section seeks to provide that any person who has obtained any instrument by fraud, collusion,....
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