NCLAT: Can’t Dismiss Restoration App. if Filed in 30 Days from Date of Dismissal of Original App.  ||  Delhi HC: Communication between Parties through Whatsapp Constitute Valid Agreement  ||  Delhi HC Seeks Response from Govt. Over Penalties on Petrol Pumps Supplying Fuel to Old Vehicles  ||  Centre Notifies "Unified Waqf Management, Empowerment, Efficiency and Development Rules, 2025"  ||  Del. HC: Can’t Reject TM Owner’s Claim Merely because Defendant Could have Sought Removal of Mark  ||  Bombay HC: Cannot Treat Sole Director of OPC, Parallelly with Separate Legal Entity  ||  Delhi HC: Can Apply 'Family of Marks' Concept to Injunct Specific Marks  ||  HP HC: Can’t Set Aside Ex-Parte Decree for Mere Irregularity  ||  Cal. HC: Order by HC Bench Not Conferred With Determination by Roster is Void  ||  Calcutta HC: Purchase Order Including Arbitration Agreement to Prevail Over Tax Invoice Lacking it    

Simplification for procedure for compounding of offenses under Customs Act, 1962- (Ministry of Finance ) (23 Aug 2022)

MANU/CUCR/0015/2022

Excise

1. Reference is invited to Circular No. 54/2005-Customs dated 30.12.2005 on guidelines for compounding of offenses under Customs Act read with para 12 of the Circular 27/2015-Customs dated 23.10.2015. The Central Government has brought further changes in the Customs (Compounding of Offenses) Rules, 2005 vide Notification No. 69/2022 Customs (N.T.) dated 22.08.2022.

2. The salient features of the amendment are as follows:

i. Satisfaction of compounding authority has been limited only to verify and be satisfied that the full and true disclosure of facts has been made by the applicant;

ii. The offense under section 135AA of the Customs Act has also been made compoundable. Further, the competent authority has been mandated to grant immunity when offense is only of this type.

3. While reviewing the provisions, a need was perceived to undertake awareness campaigns for conveying the benefits of compounding provisions which could enhance the use of such provision by concerned persons. Accordingly, Pr. Chief/Chief Commissioners are directed to undertake periodical (say, quarterly) comprehensive and targeted outreach programmes for this purpose.

4. It has also been decided that Pr. DG, Director General & Data Management shall incorporate in the reporting, the performance of every Zone in terms of receipt and timely disposal within 6 months of compounding applications, as well as for recording of the sums realized as compounding amount, as envisaged in para 7 of the Circular No. 54/2005-Customs dated 30.12.2005.

5. The difficulty if any, in the implementation of the said rules may be brought to the notice of the Board.

Tags : SIMPLIFICATION   PROCEDURE   COMPOUNDING   OFFENSES  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved