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2019 (9) TMI 1038 - HC - CustomsCompounding of Offence - section 137(3) of the Customs Act, 1962 - HELD THAT:- The offence is punishable under section 135 of the Customs Act, 1962 and the allegations are that the exotic birds have been smuggled/imported in India. Whatever may be the situation, the fact remains that the offence is compoundable. The offence was registered on 16th June 2019 and thus enough time was available for the respondent No.1 to carry out investigation. The respondent No.1 can still continue with the investigation. Under the provisions of section 137 of the Customs Act, 1962, the offence can be compounded either before or after filing the proceedings and, therefore, the prayer of the petitioner seeking directions regarding adjudication of the amount of customs duty for compounding the offences is reasonable. The Petitioner shall cooperate in the investigation and shall remain present as and when called by the investigating agency - The Petitioner is, however, permitted to have advocate accompanying him at visible but not audible distance during his interrogation by the officers of Respondent No.1 (investigating agency) and recording of his statement shall be videographed.
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