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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Compounding of offences - Section 137(3) of the Customs Act, ...

Customs

February 10, 2020

Compounding of offences - Section 137(3) of the Customs Act, 1962 - prevent litigation and encouraged earlier settlement of dispute - The Application for compounding of offences can be rejected only on the grounds mentioned in the guidelines issued by Circular dated 2009 and not otherwise.

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