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of <h1>Certain offenses under Customs Act 1962 and Central Excise Act 1944 ineligible for compounding; includes narcotics and smuggling.</h1> Individuals accused of certain offenses are ineligible for compounding under indirect tax laws, specifically the Customs Act, 1962, and the Central Excise Act, 1944. Under the Customs Act, ineligibility applies to those involved in offenses related to narcotics, chemical weapons, arms, wildlife protection, or smuggling specified goods. Additionally, those who have previously compounded offenses exceeding one crore rupees or have been convicted under the Act are ineligible. Similarly, under the Central Excise Act, those previously allowed to compound certain offenses, involved in narcotics offenses, or convicted post-December 30, 2005, are not eligible for compounding. The Finance Act, 1994, specifies no additional eligibility under the Service Tax Rules.
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