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Section 7

Subs. by Act 17 of 2013, s. 75, for sub-section (6) (w.e.f. 10-5-2013).

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7. Subs. by Act 17 of 2013, s. 75, for sub-section (6) (w.e.f. 10-5-2013). (d) fraudulently availing of or attempt to avail of drawback or any exemption from duty provided under this Act, if the amount of drawback or exemption from duty exceeds fifty lakh 1 [rupees; or] , shall be non - bailable.