Customs (Compounding of Offences) Rules, 2005
Notification No. 114/2005-Cus (NT) dated 30/12/2005
In exercise of the powers conferred by clause (h) of sub-section (2) of section 156, read with sub-section (3) of section 137, of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely :-
| Rule 1 | Short title and commencement |
| Rule 2 | Definitions |
| Rule 3 | Form and manner of application |
| Rule 4 | Procedure on receipt of application under rule 3 |
| Rule 5 | Fixation of the compounding amount |
| Rule 6 | Power of Compounding authority to grant immunity from prosecution |
| Rule 7 | Withdrawal of Immunity from Prosecution in certain conditions |