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2024 (10) TMI 161

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....the Respondent Through: Mr Satish Kumar, SPP for CBIC. VIBHU BAKHRU, J. (ORAL) 1. The petitioners have filed the present petition impugning an order dated 06.09.2024 (hereafter the impugned order) passed by the Chief Commissioner of Customs (hereafter the Commissioner) for compounding of the offence under Section 137 (3) of the Customs Act, 1962. 2. The petitioners were apprehended for illegall....

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....inder Singh (which is approx. 4% of the value of currency either handled or to be handled by him) under the provisions of Rule 5 (5) of the Customs (Compounding of offences) Rules, 2005, as amended. C. Rs. 2,00,000/- (Rupees Two Lakh only) for Shri Sujeet Pandey (which is approx. 4% of the value of currency seized from him) under the provisions of Rule 5 (5) of the Customs (Compounding of offenc....