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Customs - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Immunity from prosecution subject to payment of compounding ...


Petitioners Granted Immunity u/r 5 After Payment; Criticized for Delays; Can Seek Further Legal Remedies.

December 22, 2021

Case Laws     Customs     HC

Immunity from prosecution subject to payment of compounding amount as prescribed under Rule 5 in terms of grant of order under Rule 4(3) of the said Rules - the Petitioners have been guilty of gross delay and laches in not abiding by and adhering to the mandate of law. - It shall be open to the Petitioners to pursue any other remedy available to the Petitioners including the application to the Settlement Commission in accordance with law. Needless to state that if the Petitioner(s) have voluntarily paid any amount during the period of investigation as stated, the Petitioners shall be entitled to a set off for the said amount. - HC

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