https://www.taxtmi.com/acts?id=1368 Rule 3 of the Customs (Compounding of Offences) Rules, 2005 prescribes that an application for compounding of offences must be made in the appended form to the compounding authority under sub-section (3) of section 137, either before or after institution of prosecution. Where the offence has been committed in more than one place under different jurisdictions, the competent authority is the Principal Chief Commissioner of Customs or Chief Commissioner of Customs having jurisdiction over the place where the value of goods seized, duty evaded or attempted to be evaded, or export incentives wrongly claimed or attempted to be wrongly claimed is higher. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 13 Jul 2026 11:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1368 Rule 3 of the Customs (Compounding of Offences) Rules, 2005 prescribes that an application for compounding of offences must be made in the appended form to the compounding authority under sub-section (3) of section 137, either before or after institution of prosecution. Where the offence has been committed in more than one place under different jurisdictions, the competent authority is the Principal Chief Commissioner of Customs or Chief Commissioner of Customs having jurisdiction over the place where the value of goods seized, duty evaded or attempted to be evaded, or export incentives wrongly claimed or attempted to be wrongly claimed is higher. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1368