Penalty for obtaining instrument by fraud, etc
Section 114AB of the Customs Act, 1962 deals with 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 fac The Act came into force on 01 Feb 1963.
1[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.]
Section 114AB, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
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Referred to by 1
Questions about Section 114AB
What does Section 114AB of the Customs Act deal with?
Section 114AB of the Customs Act is headed "Penalty for obtaining instrument by fraud, etc". [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
How do I find court cases under Section 114AB of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 114AB, section 114AB Customs Act 1962, section 114AB of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 114AB of the Customs Act, and has it changed?
Its own text turns on section 28AAA (Recovery of duties in certain cases), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 114AB of the Customs Act come into force?
Section 114AB of the Customs Act, cited as Customs Act 1962 114AB, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.