Customs offence compounding rules establish the formal framework and bring the regime into force upon Gazette publication. The Customs (Compounding of Offences) Rules, 2005 create a formal framework for compounding customs offences under the Customs Act, 1962. The extracted provision is limited to preliminary matters: it names the rules and states that they come into force on the date of publication in the Official Gazette. No substantive conditions, procedure, or eligibility requirements for compounding are set out in this extract.
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Provisions expressly mentioned in the judgment/order text.
Customs offence compounding rules establish the formal framework and bring the regime into force upon Gazette publication.
The Customs (Compounding of Offences) Rules, 2005 create a formal framework for compounding customs offences under the Customs Act, 1962. The extracted provision is limited to preliminary matters: it names the rules and states that they come into force on the date of publication in the Official Gazette. No substantive conditions, procedure, or eligibility requirements for compounding are set out in this extract.
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