https://www.taxtmi.com/manuals?id=2366 Compounding allows settlement of specified Customs and Central Excise offences by payment, with offences classified as technical (compoundable more than once) and substantive/non-technical (usually compoundable only once). Exclusions bar compounding where the accused faces offences under certain serious statutes, where smuggled goods are sensitive (including SCOMET or prohibited items), where prior high-value compounding occurred, or where convictions post-notification exist. Chief Commissioners exercise discretion to compound before or after complaint filing, with procedural requirements for pending court prosecutions, verification of applications, and a six-month disposal target. en-us Sun, 05 Mar 2023 14:05:00 +0530 Tue, 07 Mar 2023 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2366 Compounding allows settlement of specified Customs and Central Excise offences by payment, with offences classified as technical (compoundable more than once) and substantive/non-technical (usually compoundable only once). Exclusions bar compounding where the accused faces offences under certain serious statutes, where smuggled goods are sensitive (including SCOMET or prohibited items), where prior high-value compounding occurred, or where convictions post-notification exist. Chief Commissioners exercise discretion to compound before or after complaint filing, with procedural requirements for pending court prosecutions, verification of applications, and a six-month disposal target. Manuals Customs Sun, 05 Mar 2023 14:05:00 +0530 https://www.taxtmi.com/manuals?id=2366