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of <h1>Customs Act Update: Section 137 Amended for Offence Compounding by Chief Commissioner Before or After Prosecution</h1> Section 137 of the Customs Act has been amended to include a new sub-section (3). This provision allows any offence under the specified chapter to be compounded by the Chief Commissioner of Customs. The compounding can occur either before or after the initiation of prosecution. The accused must pay a compounding amount to the Central Government, as determined by the applicable rules.
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