Immunity from prosecution and penalty under customs settlement law depends on full disclosure, cooperation, and compliance with conditions. The Settlement Commission may grant immunity from prosecution and, in whole or in part, from penalty and fine to an applicant who has cooperated in the settlement proceedings and made a full and true disclosure of duty liability, subject to conditions it considers fit to impose. Immunity cannot be granted where prosecution proceedings had already been instituted before receipt of the settlement application. Immunity is withdrawn on non-payment, breach of conditions, concealment of material particulars, or false evidence, and from 1 April 2025 the power is exercisable by the Interim Board.
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Provisions expressly mentioned in the judgment/order text.
Immunity from prosecution and penalty under customs settlement law depends on full disclosure, cooperation, and compliance with conditions.
The Settlement Commission may grant immunity from prosecution and, in whole or in part, from penalty and fine to an applicant who has cooperated in the settlement proceedings and made a full and true disclosure of duty liability, subject to conditions it considers fit to impose. Immunity cannot be granted where prosecution proceedings had already been instituted before receipt of the settlement application. Immunity is withdrawn on non-payment, breach of conditions, concealment of material particulars, or false evidence, and from 1 April 2025 the power is exercisable by the Interim Board.
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