Compounding of offences allows settlement by payment, with Chief Commissioners empowered to approve or reject applications. The circular implements Customs and Central Excise compounding rules, classifying offences into technical (compoundable multiple times) and substantive or non-technical (compoundable only once), and lists categories of serious offences and persons barred from compounding. Chief Commissioners may accept or reject applications, must verify facts, and follow a specified procedure for pending court prosecutions requiring an applicant affidavit and court submission of the compounding order; payment leads the reporting authority to seek disposal by the court, with refund if the court rejects compounding.
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 settlement by payment, with Chief Commissioners empowered to approve or reject applications.
The circular implements Customs and Central Excise compounding rules, classifying offences into technical (compoundable multiple times) and substantive or non-technical (compoundable only once), and lists categories of serious offences and persons barred from compounding. Chief Commissioners may accept or reject applications, must verify facts, and follow a specified procedure for pending court prosecutions requiring an applicant affidavit and court submission of the compounding order; payment leads the reporting authority to seek disposal by the court, with refund if the court rejects compounding.
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