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🚀 New: Section-Wise Filter ✕

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

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🔎 Acts & Rules - Adv. Search ❯
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          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.

          <h1>Cognizance of customs offences requires prior administrative sanction; compounding allowed with specified statutory exclusions.</h1> Cognizance of specified customs offences requires prior sanction: Commissioner or Principal Commissioner for listed offences, Central Government for senior officers and Commissioner for lower-ranked officers. Compounding of Chapter offences may be allowed by the Chief Commissioner or Principal Chief Commissioner on payment as prescribed, subject to statutory exclusions for repeat compounding, offences overlapping certain other statutes, smuggling of prohibited or sensitive items, matters affecting foreign relations or national honour, and ineligibility following certain convictions.

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