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Compounding amount - Under Customs Act 1962

Central Excise - Compounding of Offences under Indirect Tax Laws - 08 - Under the compounding rules framed by Central Government, the compounding amounts have been fixed considering the gravity of offence. The compounding amounts fixed are as under:- TABLE Sl.No. Offence Under Customs Act, 1962 Compounding amount (1) (2) (3) 1. Offence specified under Section 132 of the Act Fifty thousand rupees for the first offence and to be increased by hundred per cent. of this amount for each subsequent off .....

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