Compounding of customs offences restricted: government to prescribe manner and serious categories excluded from compounding. The amendment to section 137(3) authorises the Central Government to prescribe the manner of compounding and inserts a proviso excluding compounding where a person has previously compounded for offences under sections 135 and 135A; where the Customs offence also constitutes an offence under specified statutes relating to narcotics, chemical weapons, arms, or wildlife; where the person is involved in smuggling sensitive or prohibited goods or items affecting foreign relations or national honour; and where the person has previously compounded for high value goods or has been convicted under the Act after the stated cutoff.
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Compounding of customs offences restricted: government to prescribe manner and serious categories excluded from compounding.
The amendment to section 137(3) authorises the Central Government to prescribe the manner of compounding and inserts a proviso excluding compounding where a person has previously compounded for offences under sections 135 and 135A; where the Customs offence also constitutes an offence under specified statutes relating to narcotics, chemical weapons, arms, or wildlife; where the person is involved in smuggling sensitive or prohibited goods or items affecting foreign relations or national honour; and where the person has previously compounded for high value goods or has been convicted under the Act after the stated cutoff.
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