Compounding of offences enables administrative settlement of specified indirect tax breaches across Customs, Excise and Service Tax regimes. Compounding of offences under indirect tax laws provides an administrative mechanism to settle specified Customs, Central Excise and Service Tax breaches by payment as an alternative to prosecution, with separate notified compounding rules for each regime and supporting departmental circulars that govern eligibility, submission procedures and the role of adjudicating authorities.
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 enables administrative settlement of specified indirect tax breaches across Customs, Excise and Service Tax regimes.
Compounding of offences under indirect tax laws provides an administrative mechanism to settle specified Customs, Central Excise and Service Tax breaches by payment as an alternative to prosecution, with separate notified compounding rules for each regime and supporting departmental circulars that govern eligibility, submission procedures and the role of adjudicating authorities.
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