Amendment of section 104.

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..... r the word rupees, , the words 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) fraudulen .....

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..... (iv) after sub-section (7), the following Explanation shall be inserted, namely: Explanation . For the purposes of this section, the expression 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. .....

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