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of <h1>Customs and Central Excise Officers Cannot Apply for Offense Compounding Under Customs Act, Central Excise Act, or Finance Act</h1> Departmental officers, such as those from Customs or Central Excise, are excluded from the definition of 'applicant' under the Compounding Rules. Consequently, they are not eligible to apply for the compounding of offences under the provisions of the Customs Act, 1962, the Central Excise Act, 1944, or the Finance Act, 1994.
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