https://www.taxtmi.com/acts?id=1370 Compounding of customs offences under Rule 5 is fixed through an offence-wise table. Offences under sections 132, 133, 134 and 135AA carry a fixed amount for the first offence, with a one hundred per cent increase for each subsequent offence. Offences under sections 135(1)(a), 135(1)(b), 135(1)(c), 135(1)(d) and 135A use percentage-based compounding linked to the market value of goods, subject to a minimum amount. Where multiple offence categories arise in respect of the same goods and the relevant amount is identical, the higher prescribed compounding amount applies. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 13 Jul 2026 12:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1370 Compounding of customs offences under Rule 5 is fixed through an offence-wise table. Offences under sections 132, 133, 134 and 135AA carry a fixed amount for the first offence, with a one hundred per cent increase for each subsequent offence. Offences under sections 135(1)(a), 135(1)(b), 135(1)(c), 135(1)(d) and 135A use percentage-based compounding linked to the market value of goods, subject to a minimum amount. Where multiple offence categories arise in respect of the same goods and the relevant amount is identical, the higher prescribed compounding amount applies. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1370