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Customs (Compounding of Offences) Rules, 2005
Rule 6. Power of Compounding authority to grant immunity from prosecution
The compounding authority, if he is satisfied that any person who has made the application for compounding of offence under these rules [helldod2omit[has co-operated in the proceedings before him and]helldod] has made full and true disclosure of facts relating to the case, grant to such person, subject to such conditions as he may think fit to impose, immunity from prosecution for any offence under the Customs Act, 1962 with respect to the case covered by the compounding of offence.
1["Provided that if the offence is punishable only under Section 135AA, the immunity from prosecution shall be granted']
1 Inserted Vide Notification No. 69/2022-Cus (NT) Dated 22/08/2022
2 Omitted Vide Notification No. 69/2022-Cus (NT) Dated 22/08/2022
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