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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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