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    <title>Person accused of certain specified offences not eligible for compounding of offences</title>
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    <description>Compounding of offences under indirect tax law is barred for specified categories of accused: under the Customs Act persons charged with offences under narcotics, chemical weapons, arms or wildlife laws; persons involved in smuggling of specially controlled or prohibited goods including items affecting foreign relations; repeat compounders for high-value goods; those convicted after the compounding rules&#039; publication; and applicants under particular sections. Under the Central Excise Act exclusions include prior compounding for enumerated offences, narcotics-related overlap, repeat high-value compounders, and post-specified-date convictions. No parallel exclusions are specified under the service tax compounding rules.</description>
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      <description>Compounding of offences under indirect tax law is barred for specified categories of accused: under the Customs Act persons charged with offences under narcotics, chemical weapons, arms or wildlife laws; persons involved in smuggling of specially controlled or prohibited goods including items affecting foreign relations; repeat compounders for high-value goods; those convicted after the compounding rules&#039; publication; and applicants under particular sections. Under the Central Excise Act exclusions include prior compounding for enumerated offences, narcotics-related overlap, repeat high-value compounders, and post-specified-date convictions. No parallel exclusions are specified under the service tax compounding rules.</description>
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