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TMI BlogReg.compounding authority for compounding of the offenceX X X X Extracts X X X X X X X X Extracts X X X X ..... ules, unless the context otherwise requires,- a "Act" means the Customs Act, 1962 (52 of 1962); b "applicant" means any importer, exporter or any other person, but shall not include officers of Customs as appointed by Board or Commissioner of Customs under section 4; c "compounding authority" means the Chief Commissioner of Customs, having jurisdiction over the place where the offence under the Customs Act, 1962, has been or alleged to have been committed; d "form" means the form appended to these rules; e "reporting authority" means the Commissioner of Customs, having jurisdiction over the place where the offence under the Act has been or alleged to have been committed or any other officer as may be authorized in this regard by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s may be allowed by the compounding authority, from the date of receipt of communication from the compounding authority. (3) The compounding authority after taking into account the contents of the said application may, by order, either allow the application indicating the compounding amount in terms of rule 5 and grant him immunity from prosecution in terms of rule 6 or reject such application: Provided that application shall not be rejected unless an opportunity has been given to the applicant of being heard and the grounds of such rejection are mentioned in such order. (4) A copy of every order under sub rule (3) shall be sent to the applicant. (5) The applicant shall, within a period of thirty days from the date of receipt of order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 Offence specified under section 135(1)(c) of the Act Upto twenty per cent. of market value of the goods or Rupees ten lakhs whichever is higher. 7 Offence specified under section 135A of the Act Upto twenty per cent. of market value of the goods or Rupees ten lakhs whichever is higher. 6. Power of Compounding authority to grant immunity from prosecution.- The compounding authority, if he is satisfied that any person who has made the application for compounding of offence under these rules has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, grant to such person, subject to such conditions as he may think fit to impose, immunity from prosecution for any offence under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Customs Act, 1962, against which prosecution is instituted or contemplated for which application of Compounding: 6. Details of Bill(s) of Entry /Shipping Bill(s)/Adjudication order in relation to the case for compounding: 7. Date of seizure, if any: 8. Brief facts of the case and particulars of the offence(s) charged: 9. Whether Show Cause Notice issued: 10. If yes, details of duty/export incentives demanded: 11. whether Show Cause Notice has been adjudicated: 12. If yes, adjudication details: (a) Amount of duty confirmed: (b) Export incentive to be recovered/denied: (c) Fine imposed: (d) Penalty imposed: 13. Whether this is the first offence under the Customs Act, 1962. If not details of previous cases: 14. Whether any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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