Compounding of offences under customs law allows application before or after prosecution and fixes jurisdiction by higher value exposure. Rule 3 of the Customs (Compounding of Offences) Rules, 2005 prescribes that an application for compounding of offences must be made in the appended form to the compounding authority under sub-section (3) of section 137, either before or after institution of prosecution. Where the offence has been committed in more than one place under different jurisdictions, the competent authority is the Principal Chief Commissioner of Customs or Chief Commissioner of Customs having jurisdiction over the place where the value of goods seized, duty evaded or attempted to be evaded, or export incentives wrongly claimed or attempted to be wrongly claimed is higher.
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 of offences under customs law allows application before or after prosecution and fixes jurisdiction by higher value exposure.
Rule 3 of the Customs (Compounding of Offences) Rules, 2005 prescribes that an application for compounding of offences must be made in the appended form to the compounding authority under sub-section (3) of section 137, either before or after institution of prosecution. Where the offence has been committed in more than one place under different jurisdictions, the competent authority is the Principal Chief Commissioner of Customs or Chief Commissioner of Customs having jurisdiction over the place where the value of goods seized, duty evaded or attempted to be evaded, or export incentives wrongly claimed or attempted to be wrongly claimed is higher.
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