TMI BlogSummary of the Legal Provisions at a GlanceX X X X Extracts X X X X X X X X Extracts X X X X ..... 137 of the Customs Act, 1962 [Inserted vide Section 71 of the Finance Act, 2004 ] Provides for compounding in all offences under Customs Act, 1962 except certain specified offences on payment of Compounding amount. 2. Sub-section (2) of Section 9A of the Central Excise Act, 1994 [Inserted vide Section 79 of the Finance Act, 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 17/2012-Service Tax, dated 29-05-2012 ] 6. Circulars 6.1 Circular No. 54/2005-Custom, dated 30.12.2005 . [This has been superseded vide Circular No. 29/2009-Customs, dated15.10.2009 and hence, the text of it has not been incorporated in this E-book]. Explains the salient features of the sc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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