Compounding of offences: revised compounding amounts with mandatory pre application payment and expedited disposal timelines. Amendments revise the compounding amount downward and provide that where multiple offences relate to the same goods with identical duty evasion, drawback, exemption or market value, the higher prescribed compounding amount applies. Applicants must pay duty, penalty and interest before applying; the application form is amended to ensure such payment. Applications are to be disposed of normally within three months, with one month stages for report, hearing and disposal and an overall six month limit. Compounding is barred where contradictions, inconsistencies or incompleteness exist, and publicity of reduced amounts and written compounding offers are required.
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: revised compounding amounts with mandatory pre application payment and expedited disposal timelines.
Amendments revise the compounding amount downward and provide that where multiple offences relate to the same goods with identical duty evasion, drawback, exemption or market value, the higher prescribed compounding amount applies. Applicants must pay duty, penalty and interest before applying; the application form is amended to ensure such payment. Applications are to be disposed of normally within three months, with one month stages for report, hearing and disposal and an overall six month limit. Compounding is barred where contradictions, inconsistencies or incompleteness exist, and publicity of reduced amounts and written compounding offers are required.
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