Compounding immunity from prosecution allows conditional relief on full disclosure, while offences punishable only under Section 135AA require immunity.

Rule 6 empowers the compounding authority to grant immunity from prosecution in relation to offences under the Customs Act, 1962 covered by a compounding application, if the applicant has made a full and true disclosure of the facts of the case. Such immunity may be granted subject to conditions imposed by the authority. The rule also creates a specific exception where the offence is punishable only under Section 135AA, in which case immunity from prosecution must be granted.

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