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          <h1>Customs Act Section 137 amended: Stricter compounding rules for serious offenses and repeat offenders; new exclusions added.</h1> Section 137 of the Customs Act is amended to specify the manner of compounding offenses. A new proviso excludes certain individuals from compounding eligibility: those previously allowed to compound offenses under sections 135 and 135A, those accused of offenses under related Acts like the Narcotic Drugs and Psychotropic Substances Act, individuals involved in smuggling specified goods, those previously allowed to compound offenses involving goods valued over one crore rupees, and those convicted under the Act post-December 30, 2005. The amendment aims to tighten restrictions on compounding for serious offenses and repeat offenders.

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