Compounding of offences allows discretionary settlement of customs and excise breaches subject to eligibility, exclusions and procedural safeguards. Compounding permits settlement of customs and excise offences by payment, with offences classified as technical (eligible for repeated compounding) and substantive/non-technical (compounding only once); specified categories are excluded from compounding. Chief Commissioners decide eligibility and may compound before or after complaint, with pending prosecutions requiring a court affidavit by the applicant and notification to the court; if the court refuses immunity, paid amounts are refunded. Administrative duties include publicity, six-month disposal targets, and reporting of compounding realisations.
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 offences allows discretionary settlement of customs and excise breaches subject to eligibility, exclusions and procedural safeguards.
Compounding permits settlement of customs and excise offences by payment, with offences classified as technical (eligible for repeated compounding) and substantive/non-technical (compounding only once); specified categories are excluded from compounding. Chief Commissioners decide eligibility and may compound before or after complaint, with pending prosecutions requiring a court affidavit by the applicant and notification to the court; if the court refuses immunity, paid amounts are refunded. Administrative duties include publicity, six-month disposal targets, and reporting of compounding realisations.
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