Compounding of customs offences follows offence-wise amounts, with repeat-offence increases and higher prescribed amounts applying to overlapping categories. Compounding of customs offences under Rule 5 is fixed through an offence-wise table. Offences under sections 132, 133, 134 and 135AA carry a fixed amount for the first offence, with a one hundred per cent increase for each subsequent offence. Offences under sections 135(1)(a), 135(1)(b), 135(1)(c), 135(1)(d) and 135A use percentage-based compounding linked to the market value of goods, subject to a minimum amount. Where multiple offence categories arise in respect of the same goods and the relevant amount is identical, the higher prescribed compounding amount applies.
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 customs offences follows offence-wise amounts, with repeat-offence increases and higher prescribed amounts applying to overlapping categories.
Compounding of customs offences under Rule 5 is fixed through an offence-wise table. Offences under sections 132, 133, 134 and 135AA carry a fixed amount for the first offence, with a one hundred per cent increase for each subsequent offence. Offences under sections 135(1)(a), 135(1)(b), 135(1)(c), 135(1)(d) and 135A use percentage-based compounding linked to the market value of goods, subject to a minimum amount. Where multiple offence categories arise in respect of the same goods and the relevant amount is identical, the higher prescribed compounding amount applies.
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