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)(d) in The Customs Act, 1962 (d)a person who has been allowed to compound once in respect of any offence under this Chapter for goods of value exceeding rupees one crore;