Compounding of customs offences establishes procedures, compounding amounts and conditional immunity from prosecution upon payment. These rules authorise Chief Commissioners of Customs as compounding authorities to accept applications from importers, exporters or other persons for compounding offences under the Customs Act. Applications may be made before or after prosecution; the compounding authority must obtain a report from the reporting authority, may allow compounding by fixing a compounding amount and granting conditional immunity from prosecution or reject the application after hearing. The schedule prescribes base amounts and percentage-based caps for specified offences. Immunity is conditional and withdrawable for non-payment, concealment or false evidence.
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 customs offences establishes procedures, compounding amounts and conditional immunity from prosecution upon payment.
These rules authorise Chief Commissioners of Customs as compounding authorities to accept applications from importers, exporters or other persons for compounding offences under the Customs Act. Applications may be made before or after prosecution; the compounding authority must obtain a report from the reporting authority, may allow compounding by fixing a compounding amount and granting conditional immunity from prosecution or reject the application after hearing. The schedule prescribes base amounts and percentage-based caps for specified offences. Immunity is conditional and withdrawable for non-payment, concealment or false evidence.
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