Fixation of the Compounding amount

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....espect of same goods, committed offences falling under more than one category specified below and where amount of duty evasion, or, amount of drawback or exemption from duty, provided under the Act in connection with export goods; or amount of market value of the goods is same for all such offences, the compounding amount, in such cases, shall be the amount determined for the offence for which a h....

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....f the goods, subject to a minimum of one lakh rupees. 5. Offence specified under Section 135 (1) (b) of the Act Upto five per cent. of the amount of market value of the goods, subject to a minimum of one lakh rupees. 6. Offence specified under Section 135(1) (c) of the Act Upto ten per cent. of the amount of market value of the goods, subject to a minimum of one lakh rupees. 7....

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....s of the Act , the compounding amount shall be as provided herein below : S.No. Offence Compounding amount 1. Offence specified under section 132 of the Act Rupees fifty thousand for the first offence and to be increased by hundred per cent. of this amount for each subsequent offence. 2. Offence specified under section 133 of the Act Rupees fifty thousand for the first o....