Section 79 - Amendment of section 135. - Finance (No. 2) Act, 2019

Amendment of section 135. 79. In section 135 of the Customs Act, (i) in sub-section (1),- (a) in clause (d), for the words export of goods, , the words export of goods; or shall be substituted; (b) after clause (d), the following clause shall be inserted, namely:- (e) obtains an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts and such instrument has been utilised by such person or any other person, ; (c) in item (i),- (I) in sub-item (D), for the words of rupees, , the words of rupees; or shall be substituted; (II) after sub-item (D), the following sub-item shall be inserted, namely:- (E) obtaining an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts and such instrument has been utilised by any person, where the duty relatable to utilisation of the instrument exceeds fifty lakh rupees, . (ii) after sub-section (3), 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 the Explanation 1 to section 28AAA. .