Compounding of customs offences now covers Section 135AA, with a specific fee structure and mandatory prosecution immunity in limited cases. The 2022 amendment to the Customs (Compounding of Offences) Rules, 2005 brings offences under Section 135AA within the compounding framework by inserting a specific fee entry in the table. It prescribes one lakh rupees for the first offence, with a hundred per cent increase for each subsequent offence. The amendment also removes the requirement of co-operation in proceedings from rule 6, grants immunity from prosecution where the offence is punishable only under Section 135AA, and corrects the internal reference in rule 7(2) to rule 6.
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Compounding of customs offences now covers Section 135AA, with a specific fee structure and mandatory prosecution immunity in limited cases.
The 2022 amendment to the Customs (Compounding of Offences) Rules, 2005 brings offences under Section 135AA within the compounding framework by inserting a specific fee entry in the table. It prescribes one lakh rupees for the first offence, with a hundred per cent increase for each subsequent offence. The amendment also removes the requirement of co-operation in proceedings from rule 6, grants immunity from prosecution where the offence is punishable only under Section 135AA, and corrects the internal reference in rule 7(2) to rule 6.
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