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    <title>SEEKING COMPOUNDING OF OFFENCE UNDER ‘FEMA’ AFTER CONCLUSION OF ADJUDICATION PROCEEDING – ALLOWED?</title>
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    <description>Compounding under the Foreign Exchange (Compounding Proceedings) Rules, 2000 is discretionary and unavailable once an adjudication order has been finally passed; applications must be filed in the prescribed format with required undertakings and disclosures, and permitting compounding after final adjudication would reopen and frustrate the finality of adjudicatory proceedings, a task beyond the compounding authority&#039;s jurisdiction.</description>
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      <description>Compounding under the Foreign Exchange (Compounding Proceedings) Rules, 2000 is discretionary and unavailable once an adjudication order has been finally passed; applications must be filed in the prescribed format with required undertakings and disclosures, and permitting compounding after final adjudication would reopen and frustrate the finality of adjudicatory proceedings, a task beyond the compounding authority&#039;s jurisdiction.</description>
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