https://www.taxtmi.com/circulars?id=56187 The circular implements Customs and Central Excise compounding rules, classifying offences into technical (compoundable multiple times) and substantive or non-technical (compoundable only once), and lists categories of serious offences and persons barred from compounding. Chief Commissioners may accept or reject applications, must verify facts, and follow a specified procedure for pending court prosecutions requiring an applicant affidavit and court submission of the compounding order; payment leads the reporting authority to seek disposal by the court, with refund if the court rejects compounding. en-us Fri, 30 Dec 2005 00:00:00 +0530 Wed, 04 Oct 2017 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56187 The circular implements Customs and Central Excise compounding rules, classifying offences into technical (compoundable multiple times) and substantive or non-technical (compoundable only once), and lists categories of serious offences and persons barred from compounding. Chief Commissioners may accept or reject applications, must verify facts, and follow a specified procedure for pending court prosecutions requiring an applicant affidavit and court submission of the compounding order; payment leads the reporting authority to seek disposal by the court, with refund if the court rejects compounding. Circulars Customs Fri, 30 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56187