Rules to amend Customs (Compounding of Offences) Rules, 2005

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....cation No.118/ 2008-Customs (N.T.) New Delhi, the 12th November, 2008 G.S.R. 786 (E).- In exercise of the powers conferred by clause (h) of sub-section (2) of section 156, read with sub-section (3) of section 137, of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules to amend Customs (Compounding of Offences) Rules, 2005, namely :- 1. (1) These rules may....

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....e: Provided that if a person has, in respect 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 ....

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.... of 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. Offence ....