Legal Provisions - Under Customs Act, 1962

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....before or after the institution of prosecution, be compounded by the Chief Commissioner of Customs on payment, by the person accused of the offence to the Central Government, of such compounding amount and in such manner of compounding as may be specified by rules. Provided that nothing contained in this sub-section shall apply to- (a) a person who has been allowed to compound once in respect of....

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....eign Trade (Development and Regulation) Act, 1992 (22 of 1992); (ii) goods which are specified as prohibited items for import and export in the ITC (HS) Classification of Export and Import Items of the Foreign Trade Policy, as amended from time to time, issued under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); (iii) any other goods or documents, which are l....