47A. Special powers of the Commissioner in regard to compounding of offences.
(1)Any person who is reasonably suspected of having committed an offence falling under Section 38 may apply to the Commissioner for compounding the offence before he is convicted.(2)On receipt of such application, the Commissioner having regard to the circumstances of the case, may in his discretion order for compounding the offence on payment of a sum of money by way of compounding fee or compensation for the offence on such terms and conditions as he deems fit :Provided that the sum of money fixed as compounding fee or compensation by the Commissioner under this section shall not be less than five times but not more than ten times the duty involved and where no duty is involved not less than rupees fifteen thousand but not more than one lakh;Provided further that in all cases in which any property has been seized as liable to confiscation under this Act, may be ordered by him to be released on payment of the value thereof as estimated by him or by an officer authorised by him in this behalf;Provided also that where the property so seized is a liquor manufactured in contravention of this Act, such liquor shall not be released but shall be disposed of in such manner as may be prescribed.
