Compounding under the Customs Act is narrowed by excluding repeat offenders, special law offences, and sensitive smuggling cases. Section 137 of the Customs Act is amended so that the reference to compounding amount also covers the manner of compounding. A new proviso excludes from compounding a person who has already compounded once for offences under sections 135 and 135A, persons accused of offences also punishable under specified special Acts, persons involved in smuggling of specially listed, prohibited, or nationally sensitive goods or documents, persons who have already compounded once for offences involving goods of value exceeding one crore rupees, and persons convicted under the Customs Act on or after 30 December 2005.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Compounding under the Customs Act is narrowed by excluding repeat offenders, special law offences, and sensitive smuggling cases.
Section 137 of the Customs Act is amended so that the reference to compounding amount also covers the manner of compounding. A new proviso excludes from compounding a person who has already compounded once for offences under sections 135 and 135A, persons accused of offences also punishable under specified special Acts, persons involved in smuggling of specially listed, prohibited, or nationally sensitive goods or documents, persons who have already compounded once for offences involving goods of value exceeding one crore rupees, and persons convicted under the Customs Act on or after 30 December 2005.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
