Cognizance of customs offences requires prior administrative sanction; compounding allowed with specified statutory exclusions. 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.