https://www.taxtmi.com/acts?id=1368 An applicant may apply to the compounding authority, before or after prosecution, using the prescribed form appended to the Rules. If an offence occurs in multiple jurisdictions, the Principal Chief Commissioner of Customs or Chief Commissioner of Customs having jurisdiction where the value of goods seized, duty evaded or attempted to be evaded, or export incentives wrongly claimed or attempted to be claimed is greatest, is the competent authority to compound the offence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 22 May 2015 17:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1368 An applicant may apply to the compounding authority, before or after prosecution, using the prescribed form appended to the Rules. If an offence occurs in multiple jurisdictions, the Principal Chief Commissioner of Customs or Chief Commissioner of Customs having jurisdiction where the value of goods seized, duty evaded or attempted to be evaded, or export incentives wrongly claimed or attempted to be claimed is greatest, is the competent authority to compound the offence. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1368