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

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..... mpounding of Offences) Rules, 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 singl .....

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..... elines issued for compounding vide 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 .....

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..... ccount the gravity of offence and the degree of involvement of the applicant. 5. Above clarifications may be brought to the notice of all concerned. In case of any doubt, reference may be made to the Board. The guidelines shall be implemented with immediate effect. F.No.450/ 67/ 2003-Cus.IV (Anupam Prakash) Under Secretary to the Government of India - Circular - Trade Notice - Public .....

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