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[Cites 0, Cited by 0] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(7) in Customs (Compounding of Offences) Rules, 2005

(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.