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<h1>Compounding Offences in Customs Act 1962 & Central Excise Act 1944: Key Amendments & Rules Explained</h1> The the legal provisions for compounding offences under indirect tax laws, specifically the Customs Act, 1962, and the Central Excise Act, 1944. It details the introduction and amendments of sections allowing for compounding offences, excluding certain specified ones, upon payment. The Customs and Central Excise (Compounding of Offences) Rules, 2005, and the Service Tax (Compounding of Offences) Rules, 2012, are noted. Various circulars explain the features and amendments of these schemes, influenced by legislative recommendations and court decisions.