https://www.taxtmi.com/caselaws?id=3516 The court found that CBEC Circular No. 54/2005-Cus exceeded its authority under Sections 137(3) and 151A of the Customs Act, 1962. The circular's restrictions on compounding offences involving violations under other laws were deemed ultra vires. The court quashed the circular, remanding the matter for reconsideration without influence from the circular. It was held that criminal courts retain jurisdiction independently to determine the existence of offences. en-us Thu, 25 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3516 The court found that CBEC Circular No. 54/2005-Cus exceeded its authority under Sections 137(3) and 151A of the Customs Act, 1962. The circular's restrictions on compounding offences involving violations under other laws were deemed ultra vires. The court quashed the circular, remanding the matter for reconsideration without influence from the circular. It was held that criminal courts retain jurisdiction independently to determine the existence of offences. Case-Laws Customs Thu, 25 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3516