Customs (Compounding of Offences) Rules, 2005 › Customs (Compounding of Offences) Rules, 2005
Rule 6. Power of Compounding authority to grant immunity from prosecution
Customs (Compounding of Offences) Rules, 2005
Official text
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 1 [Omitted] and 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.
Provided that if the offence is punishable only under Section 135AA the immunity from prosecution shall be granted.
Judgments on Rule 6
- M/S. Sanghvi Reconditioners Pvt. Ltd vs Union Of India & Ors — Supreme Court of India, 5 Feb 2010. An application under Section 127B is maintainable only upon a voluntary, full and true disclosure of concealed duty liability, and an applicant who elects settlement before the Settlement Commission cannot resile from…