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of <h1>Rule 5 of Customs Rules 2005: Compounding Fees for Offences Under Sections 132-135AA Detailed for Repeat Violations.</h1> The Customs (Compounding of Offences) Rules, 2005, under Rule 5, outline the compounding amounts for various customs offences. For offences under Sections 132, 133, and 134, the initial compounding fee is fifty thousand rupees, doubling for each subsequent offence. For offences under Section 135(1)(a), (c), and (d), the fee is up to 10% of the goods' market value, with a minimum of one lakh rupees. Section 135(1)(b) and 135A offences incur up to 5% of the market value, also with a minimum of one lakh rupees. Section 135AA offences start at one lakh rupees, doubling for repeat offences.
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