Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The HC upheld the dismissal of the appellant's writ petition, affirming that a compounding application cannot be entertained after the adjudicating authority has passed its order. Compounding requires a prior voluntary admission of contravention, which becomes redundant once guilt is adjudicated. The appellant's second compounding application, filed post-adjudication and lacking mandatory disclosure of the adjudicating authority, was rightly rejected. The Court emphasized that allowing compounding after final adjudication would undermine the statutory scheme designed to ensure timely penalty recovery under the Act. The appellant's contention regarding uncertainty about the proper authority before adjudication was dismissed as unfounded. Consequently, the appeal failed and was dismissed, confirming that compounding is only permissible prior to the conclusion of the adjudication process.
The HC upheld the dismissal of the appellant's writ petition, affirming that a compounding application cannot be entertained after the adjudicating authority has passed its order. Compounding requires a prior voluntary admission of contravention, which becomes redundant once guilt is adjudicated. The appellant's second compounding application, filed post-adjudication and lacking mandatory disclosure of the adjudicating authority, was rightly rejected. The Court emphasized that allowing compounding after final adjudication would undermine the statutory scheme designed to ensure timely penalty recovery under the Act. The appellant's contention regarding uncertainty about the proper authority before adjudication was dismissed as unfounded. Consequently, the appeal failed and was dismissed, confirming that compounding is only permissible prior to the conclusion of the adjudication process.
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