(c)suppression of facts,
for the purposes of this Act or the Foreign Trade (Development and Regulation) Act, 1992
(22 of 1992), 3[or any other law, or any scheme of the Central Government, for the time being in forc e, by
such person ] or his agent or employee and such instrument is utilised under the provisions of this Act or
the rules 4[or regulations] made or notifications issued thereunder, by a person other than the person to
whom the instrument was issued, the duty relatable to such utilisation of instrument shall be deemed never
to have been exempted or debited and such duty shall be recovered from the person to whom the said
instrument was issued :
Provided that the action relating to recovery of duty under this section against the person to whom the
instrument was issued shall be without prejudice to an action against the importer under section 28.
Explanation 1. - For the purposes of this sub -section, “instrument” means any scrip or authorisation or
licence or certificate or such other document, by whatever name called, issued under the Foreign Trade
(Development and Regulation) Act, 1992 (22 of 199 2), 5[or duty credit issued under section 51B, with
respect to ] a reward or incentive scheme or duty exemption scheme or duty remission scheme or such other