Customs Offences Compounding Rules 2005: Process, Roles, Immunity, and Conditions Explained Under Customs Act 1962

The Customs (Compounding of Offences) Rules, 2005, were established by the Central Government under the Customs Act, 1962, to provide a framework for compounding customs offences. The rules define key terms, outline the application process for compounding offences, and specify the roles of the compounding and reporting authorities. The compounding authority, typically the Chief Commissioner of Customs, can grant immunity from prosecution if the applicant cooperates and discloses all facts. The rules also detail the compounding amounts for various offences and conditions under which immunity can be withdrawn. The application form and verification process are also specified.

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