TIOL-DDT 805 · Friday, 15 February 2008 · story 2 of 3

Guidelines for Compounding of Offences under Customs and Central Excise

CBEC reminds that all the applications for compounding of offences must be disposed of within six months. In this regard, the Committee on Subordinate Legislation has observed that this time limit is not being followed, thereby defeating the purpose of the scheme. Therefore, it is once again reiterated that all the applications should be decided within six months by the Compounding Authority. For this it should also be ensured that the Reporting Authority submits the report in time to the Compounding Authority, so that the application is decided expeditiously.

Board wants the field formations to be informed accordingly.

F.No -8 Dated: February 7, 2008

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