https://www.taxtmi.com/acts?id=10731 Section 137 of the Customs Act is amended so that the reference to compounding amount also covers the manner of compounding. A new proviso excludes from compounding a person who has already compounded once for offences under sections 135 and 135A, persons accused of offences also punishable under specified special Acts, persons involved in smuggling of specially listed, prohibited, or nationally sensitive goods or documents, persons who have already compounded once for offences involving goods of value exceeding one crore rupees, and persons convicted under the Customs Act on or after 30 December 2005. en-us Tue, 04 Aug 2009 17:53:04 +0530 Wed, 10 Jun 2026 15:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10731 Section 137 of the Customs Act is amended so that the reference to compounding amount also covers the manner of compounding. A new proviso excludes from compounding a person who has already compounded once for offences under sections 135 and 135A, persons accused of offences also punishable under specified special Acts, persons involved in smuggling of specially listed, prohibited, or nationally sensitive goods or documents, persons who have already compounded once for offences involving goods of value exceeding one crore rupees, and persons convicted under the Customs Act on or after 30 December 2005. Act-Rules F. Acts / Amendment Acts Tue, 04 Aug 2009 17:53:04 +0530 https://www.taxtmi.com/acts?id=10731