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2023 (12) TMI 51 - TELANGANA HIGH COURTCompounding of offences under Section 137(3) of Customs Act - Rate for fixing the compounding - re-working of amount of compounding on reduced value as allowed by the tribunal - smuggling of 247 boxes of prescription drugs which could not be exported without due clearance and completion of statutory formalities - compliance with Circular No.27 of 2015 - HELD THAT:- Since it is mandatory for the Department to have adhered to the guidelines laid down in the said Circular No.27 of 2015 and which stood modified and clarified on various occasions from time to time, it was not justifiable for the authorities concerned to have ignored the said guidelines and imposed unreasonable penalty as has been done in the instant case. Once when there is an upper cap limit of 5%, there was no power conferred with the authorities concerned with which the said amount could have been raised. The rate at which the compounding amount has been finalized by the authorities concerned does not seem to be proper, legal and justified and the compounding amount so finalized under the order of compounding dated 12.09.2023 is liable to be limited to 5% in terms of the Circular No.27 of 2015. To that extent the compounding amount deserves to be and accordingly stands modified.
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