Fees for Compounding of Offences has been notified as one lakh rupees for the first offence, to be increased by 100% of this amount for each subsequent offence made under section 135AA of Customs Act, 1962 i.e. publishing of information of importer / exporter submitted to Customs with its identity and right to grant immunity is granted only to this type of offences. Satisfaction of Compounding Authority has been limited to verify full and true disclosure of facts by applicant.
[Notification No. 69/2022-Customs (N.T.) dated 22nd August 2022], [Circular No. 15/2022 dated 23 August 2022]