Amendment of section 104.
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....s "rupees; or" shall be substituted; (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 Ac....


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