Section 4(3) in Customs (Compounding of Offences) Rules, 2005
(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).]
