MANU/CUCR/0015/2022

Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

Circular No. : 15/2022-Customs

Date : 23.08.2022

Notification/ Circulars Referred : Circular No. 54/2005-Customs dated 30.12.2005 MANU/CUCR/0055/2005;Circular 27/2015-Customs dated 23.10.2015 MANU/CUCR/0029/2015;Notification No. 69/2022 Customs (N.T.) dated 22.08.2022 MANU/CUSN/0073/2022

Citing Reference:
Circular No. 54/2005-Customs dated 30.12.2005 MANU/CUCR/0055/2005  Referred

Circular 27/2015-Customs dated 23.10.2015 MANU/CUCR/0029/2015  Referred

Notification No. 69/2022 Customs (N.T.) dated 22.08.2022 MANU/CUSN/0073/2022  Referred

To,

All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)/Customs and Central Tax
All Principal Commissioners/Commissioners of Customs/Customs (Prev.)
All Principal DGs/DGs under CBIC

Madam/Sir,

Simplification for procedure for compounding of offenses under Customs Act, 1962

1. Reference is invited to Circular No. 54/2005-Customs dated 30.12.2005 on guidelines for compounding of offenses under Customs Act read with para 12 of the Circular 27/2015-Customs dated 23.10.2015. The Central Government has brought further changes in the Customs (Compounding of Offenses) Rules, 2005 vide Notification No. 69/2022 Customs (N.T.) dated 22.08.2022.

2. The salient features of the amendment are as follows:

i. Satisfaction of compounding authority has been limited only to verify and be satisfied that the full and true disclosure of facts has been made by the applicant;