Section 114AB: Penalty for obtaining instrument by fraud, etc.

The Customs Act, 1962Central Act · Act 52 of 1962

[114AB. Penalty for obtaining instrument by fraud, etc.--Where any person has obtained any instrument by fraud, collusion, willful misstatement or suppression of facts and such instrument has been utilised by such person or any other person for discharging duty, the person to whom the instrument was issued shall be liable for penalty not exceeding the face value of such instrument.

Explanation.--For the purposes of this section, the expression "instrument" shall have the same meaning as assigned to it in the Explanation 1 to section 28AAA.]

Where this provision sits

Act	The Customs Act, 1962
Section	114AB
Marginal note	Penalty for obtaining instrument by fraud, etc.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Act 23 of 2019. . Ins. by Act 23 of 2019, s. 76 (w.e.f. 1-8-2019).

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