Withdrawal of immunity from prosecution follows non-compliance with compounding conditions or concealment and revives full exposure under customs law. Immunity from prosecution under the Customs (Compounding of Offences) Rules, 2005 is withdrawn if the person fails to pay the amount fixed in the compounding order within the prescribed time or breaches any condition attached to the immunity. The Compounding authority may also withdraw immunity where material particulars were concealed or false evidence was given during compounding proceedings. After withdrawal, the Customs Act, 1962 applies as if no immunity had been granted, and prosecution may extend to the original offence and connected offences arising from the compounding proceedings.
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.
Withdrawal of immunity from prosecution follows non-compliance with compounding conditions or concealment and revives full exposure under customs law.
Immunity from prosecution under the Customs (Compounding of Offences) Rules, 2005 is withdrawn if the person fails to pay the amount fixed in the compounding order within the prescribed time or breaches any condition attached to the immunity. The Compounding authority may also withdraw immunity where material particulars were concealed or false evidence was given during compounding proceedings. After withdrawal, the Customs Act, 1962 applies as if no immunity had been granted, and prosecution may extend to the original offence and connected offences arising from the compounding proceedings.
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