Fixation of the Compounding amount

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..... n respect of same goods, committed offences falling under more than one category specified below and where amount of duty evasion, or, amount of drawback or exemption from duty, provided under the Act in connection with export goods; or amount of market value of the goods is same for all such offences, the compounding amount, in such cases, shall be the amount determined for the offence for which .....

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..... y thousand rupees for the first offence and to be increased by hundred per cent. of this amount for each subsequent offence. 4. Offence specified under Section 135 (1) (a) of the Act Upto ten per cent. of the amount of market value of the goods, subject to a minimum of one lakh rupees. 5. Offence specified u .....

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..... 2 [ 9. Offences specified under Section 135AA of the Act One lakh rupees for the first offence, to be increased by hundred per cent of this amount for each subsequent offence. ] ******************************** Notes : 1. Has been substituted vide Notification No. 118/2008 Cus (NT) dated 12/11/2008 before it was read as, 5. Fixation of the Co .....

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..... e Act Rupees fifty thousand for the first offence and to be increased by hundred per cent. of this amount for each subsequent offence. 4. Offence specified under section 135(1)(a) of the Act Upto twenty per cent. of market value of the goods or Rupees ten lakhs whichever is higher. 5. Offence .....

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