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        F. Acts / Amendment Acts

        Section 71 - Amendment of section 137

        Finance (No. 2) Act, 2004
        Chapter IV
        INDIRECT TAXES

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        Compounding of customs offences allowed by Chief Commissioner on payment under rules before or after prosecution. The amendment allows compounding of offences under the Chapter by the Chief Commissioner of Customs, either before or after institution of prosecution, upon payment to the Central Government of a compounding amount as specified by rules.
                          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 allowed by Chief Commissioner on payment under rules before or after prosecution.

                                The amendment allows compounding of offences under the Chapter by the Chief Commissioner of Customs, either before or after institution of prosecution, upon payment to the Central Government of a compounding amount as specified by rules.


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