Customs (Compounding of Offences) Rules, 2005

Rule 7. Withdrawal of Immunity from Prosecution in certain conditions

(1) An immunity granted to a person under rule 6 shall stand withdrawn if such person fails to pay any sum specified in the order of compounding passed by the Compounding authority, under sub-rule (3) of rule 4 within the time specified in such order or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of the Customs Act, 1962 shall apply as if no such immunity had been granted.

(2) An immunity granted to a person under ¹[rule (6)] ^[helldodold[sub-rule (1)]^helldod] above may, at any time, be withdrawn by the Compounding authority, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any particulars, material or had given false evidence, and thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and thereupon the provisions of the Customs Act, 1962 shall apply as if no such immunity had been granted.

FORM

(see rule 3)

(Application for compounding offence)

1. Full Name and address of the applicant:

2. Address for communication:

3. (i) Permanent Account Number (PAN):

(ii) Import Export Code (IEC) No:

4. Commissioner of Customs having jurisdiction over the applicant:

5. The violation of provisions of Customs Act, 1962, against which prosecution is instituted or contemplated for which application of Compounding:

6. Details of Bill(s) of Entry /Shipping Bill(s)/Adjudication order in relation to the case for compounding:

7. Date of seizure, if any:

8. Brief facts of the case and particulars of the offence(s) charged:

9. Whether Show Cause Notice issued:

10. If yes, details of duty/export incentives demanded:

11. whether Show Cause Notice has been adjudicated:

12. If yes, adjudication details:

(a) Amount of duty confirmed:

(b) Export incentive to be recovered/denied:

(c) Fine imposed:

(d) Penalty imposed:

12A. Whether the amount of duty, penalty and interest have been paid and if yes, the details thereof.

13. Whether this is the first offence under the Customs Act, 1962. If not details of previous cases:

14. Whether any proceedings for the same offence contemplated under any other law, if so the details thereof:

Name and Signature of the applicant.

DECLARATION

1. I shall pay the compounding amount, as may be fixed by the compounding authority under sub-rule (3) of rule 4 of the Customs (Compounding of Offences) Rules, 2005.

2. I understand that I cannot claim, as of right that the offence committed by me under the Act shall be compounded.

Name and Signature of the applicant.

VERIFICATION

I, ---------------the son/daughter/wife of----------------residing at ------do solemnly declare that I am making this application in my capacity as ------ and I am competent to verify it.

That the contents of this application are true to the best of my knowledge and belief and no information relevant to the facts of the case has been suppressed. The documents accompanying the application are true copies of the originals and the tables showing financial transactions are correct and are duly attested by me.

Verified today the ------ day of ------ (month), ------ (year) at ------.

Name and Signature of the applicant.

Place:

Date:

1. Substituted Vide Notification No. 69/2022-Cus (NT) Dated 22/08/2022