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Union of India - Section

Section 4 in Customs (Compounding of Offences) Rules, 2005

4. Procedure on receipt of application under rule 3.-

(1)On receipt of an application under rule 3, the compounding authority shall call for a report from the reporting authority with reference to the particulars furnished in the application, or any other information, which may be considered relevant for examination of such application.
(2)Such report shall be furnished by the reporting authority within a period of one month or within such extended period as 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.[Provided further that application shall not be allowed unless the duty, penalty and interest liable to be paid have been paid for the case for which application has been made.] [Inserted by Notification No. G.S.R. 786(E) dated 12.11.2008 (w.e.f. 30.12.2005).]
(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 under sub-rule (3) allowing the compounding of offences, pay the compounding amount, as ordered to be paid by the compounding authority and shall furnish the proof of such payment to the compounding authority.
(6)The compounding amount once paid shall not be refunded except in cases where the Court rejects grant of immunity from prosecution.
(7)The applicant cannot claim, as of right, that his offence shall be compounded.[5. Fixation of the compounding amount.] [Notification No. G.S.R. 786(E) dated 12.11.2008 (w.e.f. 30.12.2005).] - For the purpose of compounding of offences under the various provisions of the Act, the compounding amount shall be as provided in the following Table:Provided that if a person has, in respect of same goods, committed offences falling under more than one category specified above 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 a higher compounding amount has been prescribed.Table
Sl. No. Offence Compounding amount
(1) (2) (3)
1. Offence specified under Section 132 of the Act Fifty thousand rupees for the first offence and tobe increased by hundred per cent of this amount for eachsubsequent offence.
2. Offence specified under Section 133 of the Act Fifty thousand rupees for the first offence and tobe increased by hundred per cent of this amount for eachsubsequent offence.
3. Offence specified under Section 134 of the Act Fifty thousand rupees for the first offence and tobe increased by hundred per cent of this amount for eachsubsequent offence.
4. Offence specified under Section 135(1)(a) of theAct Upto ten per cent of the amount of market value ofthe goods or one lakh rupees, whichever is higher.
5. Offence specified under Section 135(1)(b) of theAct Upto five per cent of the amount of market valueof the goods or one lakh rupees, whichever is higher.
6. Offence specified under Section 135(1)(c) of theAct Upto ten per cent of the amount of market value ofthe goods or one lakh rupees, whichever is higher.
7. Offence specified under Section 135(1)(d) of theAct Upto ten per cent of the amount of market value ofthe goods or one lakh rupees, whichever is higher.
8. Offence specified under Section 135A of the Act Upto five per cent of the amount of market valueof the goods or one lakh rupees, whichever is higher.