Compounding of customs offences depends on defined applicant, reporting authority, and jurisdictional compounding authority under the rules.

Rule 2 of the Customs (Compounding of Offences) Rules, 2005 provides the core definitions for the compounding framework under the Customs Act, 1962. It defines the applicant, compounding authority, reporting authority, form, Act, and section, and states that undefined expressions will carry the meanings assigned in the Act. The rule also allocates jurisdiction by linking the compounding and reporting authorities to the place where the offence has been or is alleged to have been committed, while excluding Customs officers appointed under section 4 from the category of applicant.

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