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of <h1>Customs Act 1962: Compounding Offences Rules Explained; Restrictions Apply for Repeat Offenders and Serious Violations.</h1> Under the Customs Act, 1962, the Chief Commissioner of Customs can compound offences either before or after prosecution upon payment of a specified amount by the accused. However, compounding is not permitted for individuals who have previously compounded offences under sections 135 and 135A, those involved in offences under certain other acts, or those engaged in smuggling specific prohibited goods. Additionally, individuals previously allowed to compound offences for goods exceeding one crore rupees or convicted after December 30, 2005, are ineligible. The Central Government is authorized to establish rules regarding the compounding amount and process.
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