Compounding of customs offenses: verification limited to full disclosure and targeted immunity added for specified offense. The compounding authority's satisfaction is confined to verification that the applicant has made full and true disclosure. The amendment makes the offense under section 135AA compoundable and mandates immunity where that offense alone is involved. Principal Chief/Chief Commissioners must run periodic outreach to increase use of compounding, and the Director General, Data Management must report each Zone's receipt, timely disposal of compounding applications (including disposal within six months) and the sums realized as compounding amounts.
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 customs offenses: verification limited to full disclosure and targeted immunity added for specified offense.
The compounding authority's satisfaction is confined to verification that the applicant has made full and true disclosure. The amendment makes the offense under section 135AA compoundable and mandates immunity where that offense alone is involved. Principal Chief/Chief Commissioners must run periodic outreach to increase use of compounding, and the Director General, Data Management must report each Zone's receipt, timely disposal of compounding applications (including disposal within six months) and the sums realized as compounding amounts.
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