CBIC Notifies Simplification Of Procedure For Compounding Offences Under Customs Act

The Central Government has made changes to the Customs (Compounding of Offences) Rules, 2005.

As per the amendment, the satisfaction of compounding authorities has been limited only to verifying and being satisfied that the full and true disclosure of facts has been made by the applicant.

The CBIC notified that the offence under section 135AA of the Customs Act has also been made compoundable.

As per Section 135AA, if a person publishes any information relating to the value or classification or quantity of goods entered for export from India, or import into India, or the details of the exporter or importer of goods, it shall be punishable with imprisonment of up to six months, or with a fine which may extend to Rs. 50,000.

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

Circular No. 15/2022-Customs

Dated: 23.08.2022

Click Here To Read/Download Circular