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Compounding of Offences - CBEC's Customs Manual 2023 - CustomsExtract ..... ent of disputes. Considering the wide range of offences listed in the relevant Chapter of the Customs Act/Central Excise Act, Board has decided to classify these offences as (i) technical offences; and (ii) substantive or non-technical offences for the purpose of compounding. ‘Technical offences’ are those offences that can be compounded more than once and would be accorded a more liberal treatment. However, ‘Substantive or non-technical offence’ are offences, where it has been decided not to allow compounding for the second time. For the purpose of compounding, ‘Substantive or non-technical offence’ would mean offences covered under Section 135 and 135A of the Customs Act. Similarly under Central Excise ..... x x x x x Extracts x x x x x Compounding of Offences - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... s likely to affect friendly relations with any foreign state or is derogatory to national prestige. (iii) Any person who has already exercised the option of compounding of an offence in respect of goods of value exceeding rupees one crore in the past. (iv) Any person who has been convicted under the Act by an order issued subsequent to the date of publication of the Customs/Excise (Compounding of Offences) Rules in the Official Gazette. (v) Any person who has applied for compounding of offence in a case, where there are apparent contradictions or inconsistencies or incompleteness. [amended on Circular: 20/2008-Cus. dated 2-Dec-2008] 17.4 While the Compounding of Offence Rules have been made as simple and unambiguous as possible, it would be ..... x x x x x Extracts x x x x x Compounding of Offences - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... rded to the Court. After payment of compounding amount as per the above order, the reporting authority shall move an application before the said Court informing about the compounding of offence and requesting the Court to dispose of the case accordingly. If the Court accepts the order of compounding of offence and disposes of the case, then the order of compounding authority becomes final. However, in cases where the Court rejects the request of the department for grant of immunity from prosecution by compounding of offences, then the compounding amount paid by the applicant as per order of the compounding authority shall be refunded to the applicant. 17.6 In order to make best of use of compounding of offence, assesses at the time of intim ..... x x x x x Extracts x x x x x Compounding of Offences - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
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