Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 137(3)] [Section 137] [Entire Act] Union of India - Subsection Section 137(3)(a) in The Customs Act, 1962 (a)a person who has been allowed to compound once in respect of any offence under sections 135 and 135-A;