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11. In order to understand the concept of Compounding it is necessary to quote the relevant portions of Section 137 of the Customs Act, 1962 and Rules 3, 6 and 7 of the Customs (Compounding of Offences) Rules, 2005 which read as under:

Customs Act, 1962 SECTION 137. Cognizance of offences.  (1) No court shall take cognizance of any offence under section 132, section 133, section 134 or section 135 or section 135A, except with the previous sanction of the Commissioner of Customs.
(2) No court shall take cognizance of any offence under section 136, -