Person accused of certain specified offences not eligible for compounding of offences - Central Excise Practice Manual (OLD) - Central Excise

Person accused of certain specified offences not eligible for compounding of offences A. Under Customs Act, 1962 (i) Any person who along with offence under Customs Act, has also committed or has also been accused of committing an offence under any of the following Acts:- (a) Narcotics Drugs and Psychotropic Substances Act, 1985; (b) Chemical Weapons Convention Act, 2000; (c) Arms Act, 1959 (d) The Wild Life (Protection) Act, 1972 (ii) Any person who is involved in cases of smuggling of goods falling under any of the following categories,- (a) Special Chemicals, Organisms, Materials, Equipments Technologies (SCOMET), as specified in Appendix-3 to Schedule 2 of ITC (HS) ; (b) Prohibited items for import or export as specified in the ITC (HS) Classifications of Export and Import items, 2004-09 issued under section 3 of the Foreign Trade (Development and Regulation) Act, 1992 ; (c) Any other goods or a document, which is 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 gazettee. (v) Any person who has applied for compounding of offences in respect of any offence under Section 135 and 135A. B. Under Central Excise Act, 1944 (a) a person who has been allowed to compound once in respect of any of the offences under the provisions of clause (a), (b), (bb), (bbb), (bbbb) or (c) of sub-section (1) of section 9; (b) a person who has been accused of committing an offence under this Act which is also an offence under the Narcotic Drugs and Psychotropic Substance Act,1985 (61 of 1985); (c) a person who has been allowed to compound once in respect of any of the offence under this Chapter for goods of value exceeding rupees one crore; (d) a person who has been convicted by the court under this Act on or after the 30th day of December, 2005. C. Finance Act, 1994 No such person specified under Compounding of Offences (Service Tax) Rules, 2012