https://www.taxtmi.com/caselaws?id=391914 A fresh application for compounding of offences under the Customs Act, 1962 cannot be rejected solely because an earlier application was declined under a superseded circular. The 2005 exclusion of offences under the Indian Penal Code was withdrawn by the 2009 guidelines, which governed the field and did not bar reconsideration. Given the object of compounding is to reduce litigation and facilitate settlement, the later application remained within the scope of the amended regime. The impugned rejection on the ground of prior finality was unsustainable, and the compounding relief was allowed. en-us Thu, 06 Feb 2020 00:00:00 +0530 Tue, 10 Nov 2020 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391914 A fresh application for compounding of offences under the Customs Act, 1962 cannot be rejected solely because an earlier application was declined under a superseded circular. The 2005 exclusion of offences under the Indian Penal Code was withdrawn by the 2009 guidelines, which governed the field and did not bar reconsideration. Given the object of compounding is to reduce litigation and facilitate settlement, the later application remained within the scope of the amended regime. The impugned rejection on the ground of prior finality was unsustainable, and the compounding relief was allowed. Case-Laws Customs Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391914