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            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.

            <h1>Compounding of offences: administrative settlement allowed subject to offence classification, exclusions, and Chief Commissioner discretion.</h1> Compounding allows settlement of specified Customs and Central Excise offences by payment, with offences classified as technical (compoundable more than once) and substantive/non-technical (usually compoundable only once). Exclusions bar compounding where the accused faces offences under certain serious statutes, where smuggled goods are sensitive (including SCOMET or prohibited items), where prior high-value compounding occurred, or where convictions post-notification exist. Chief Commissioners exercise discretion to compound before or after complaint filing, with procedural requirements for pending court prosecutions, verification of applications, and a six-month disposal target.

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