https://www.taxtmi.com/notifications?id=139001 The 2022 amendment to the Customs (Compounding of Offences) Rules, 2005 brings offences under Section 135AA within the compounding framework by inserting a specific fee entry in the table. It prescribes one lakh rupees for the first offence, with a hundred per cent increase for each subsequent offence. The amendment also removes the requirement of co-operation in proceedings from rule 6, grants immunity from prosecution where the offence is punishable only under Section 135AA, and corrects the internal reference in rule 7(2) to rule 6. en-us Mon, 22 Aug 2022 00:00:00 +0530 Mon, 13 Jul 2026 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139001 The 2022 amendment to the Customs (Compounding of Offences) Rules, 2005 brings offences under Section 135AA within the compounding framework by inserting a specific fee entry in the table. It prescribes one lakh rupees for the first offence, with a hundred per cent increase for each subsequent offence. The amendment also removes the requirement of co-operation in proceedings from rule 6, grants immunity from prosecution where the offence is punishable only under Section 135AA, and corrects the internal reference in rule 7(2) to rule 6. Notifications Customs Mon, 22 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139001