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of <h1>High Court Ruling Prompts Revised Customs Act Guidelines; Section 137(3) Excludes Repeat Offenders and Serious Crimes from Compounding.</h1> The circular outlines revised guidelines for compounding offences under the Customs Act, 1962, following a High Court ruling that deemed previous guidelines ultra vires. Amendments to Section 137(3) exclude certain cases from compounding, such as repeat offenders, those involved in serious crimes, and those with goods exceeding a specified value. The guidelines emphasize full disclosure by applicants, exclude departmental officers, and require payment of duty, penalty, and interest before application. The Chief Commissioner evaluates eligibility and may reject requests based on merit. The circular supersedes previous guidelines and urges dissemination and adherence to new instructions.
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