Guidelines for compounding of offences under Customs (Compounding of Offences) Rules, 2005-regarding

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....es, 2005-regarding- The undersigned is directed to refer to Customs (Compounding of Offences) Rules, 2005 and guidelines issued for compounding of offences vide Circular 54/2005-Cus dated 30.11.2005. 2. The field formations have sought clarifications in respect of following issues in administering Customs (Compounding of Offences) Rules, 2005 ,- (i) Where in a single case where there are severa....

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....ide Circular No. 54/2005-Cus dated 30.11.2005. Since the filing of application under compounding rules is the individual option of the person to avoid prosecution, other persons involved in the case/ offence and who have not filed the application would not be given immunity from prosecution. In such situation, remaining persons would face regular proceedings of the department for adjudication/ pro....