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of <h1>Customs Rules 2005: Compounding Applies Only to Applicants Disclosing Full Facts; Authority Sets Amount Based on Offense Severity.</h1> The circular provides clarifications on the Customs (Compounding of Offences) Rules, 2005. It addresses whether compounding can be applied to select individuals in a case with multiple liable parties, confirming that only those who apply and disclose full facts receive immunity from prosecution. Others face regular legal proceedings. It also clarifies the phrase 'up to twenty percent of market value of the goods or Rupees ten lakhs whichever is higher,' indicating that the compounding authority can set the amount based on the gravity of the offense and applicant involvement. These guidelines are to be implemented immediately.
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