Compounding of offences restricted where accused face specified serious offences or repeat compounding, limiting eligibility.

Compounding of offences under indirect tax law is barred for specified categories of accused: under the Customs Act persons charged with offences under narcotics, chemical weapons, arms or wildlife laws; persons involved in smuggling of specially controlled or prohibited goods including items affecting foreign relations; repeat compounders for high-value goods; those convicted after the compounding rules' publication; and applicants under particular sections. Under the Central Excise Act exclusions include prior compounding for enumerated offences, narcotics-related overlap, repeat high-value compounders, and post-specified-date convictions. No parallel exclusions are specified under the service tax compounding rules.

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