https://www.taxtmi.com/acts?id=1372 Immunity from prosecution under the Customs (Compounding of Offences) Rules, 2005 is withdrawn if the person fails to pay the amount fixed in the compounding order within the prescribed time or breaches any condition attached to the immunity. The Compounding authority may also withdraw immunity where material particulars were concealed or false evidence was given during compounding proceedings. After withdrawal, the Customs Act, 1962 applies as if no immunity had been granted, and prosecution may extend to the original offence and connected offences arising from the compounding proceedings. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 13 Jul 2026 12:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1372 Immunity from prosecution under the Customs (Compounding of Offences) Rules, 2005 is withdrawn if the person fails to pay the amount fixed in the compounding order within the prescribed time or breaches any condition attached to the immunity. The Compounding authority may also withdraw immunity where material particulars were concealed or false evidence was given during compounding proceedings. After withdrawal, the Customs Act, 1962 applies as if no immunity had been granted, and prosecution may extend to the original offence and connected offences arising from the compounding proceedings. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1372