2024 (10) TMI 161

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..... able to point out any ground on which the impugned order can be faulted. The only submissions made by him is that the petitioners were merely carriers and the said amounts as determined as a compounding fee is in the upper band of the permissible limit - the said amounts as determined, is a small fraction of the currency being carried by the petitioners. No interference with the impugned order is .....

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..... The petitioners were apprehended for illegally carrying of the foreign currency. The Commissioner has granted the applications filed by the petitioners for compounding of the offence subject to the payment of the amounts, that is, ₹2,30,000/- (Rupees Two Lakh Thirty Thousand only), ₹5,60,000/- (Rupees Five Lakh Sixty Thousand only), ₹2,00,000/- (Rupees Two Lakh only) as determin .....

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..... of Rule 5 (5) of the Customs (Compounding of offences) Rules, 2005, as amended. 3. The Commissioner had further directed the aforementioned amounts to be paid within thirty days form the date of receipt of the impugned order and the proof of such payment be furnished to the Compounding Authority in terms of the Rule 4 (5) of the Customs (Compounding of Offences) Rules, 2005. 4. We find no infirmit .....

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