TMI BlogAmendment of section 104.X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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) fraudulently obtaining an instrument for the purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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