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of <h1>New Guidelines for Compounding Offences Under Customs and Excise Acts: Technical vs. Substantive Offences Explained.</h1> The circular issued by the Central Board of Excise & Customs outlines the guidelines for the compounding of offences under the Customs and Central Excise Acts, effective from December 30, 2005. It categorizes offences into technical and substantive, with technical offences eligible for multiple compoundings, while substantive offences can only be compounded once. Certain serious offences, including those involving narcotics, arms, and wildlife protection, are excluded from compounding. The Chief Commissioners are empowered to decide on compounding applications, and applications must be resolved within six months. The guidelines aim to reduce litigation and encourage early dispute resolution.
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