Application for Compounding of Offence can’t be rejected on Technical Grounds

M C Punjwani Vs Commissioner of Custom  (CESTAT Mumbai) Application for Compounding of Offence can’t be rejected on Technical Grounds since It’s Prime Object is to prevent Litigation. The purpose of compounding of offences against payment of compounding amount is to prevent litigation and encourage early settlement of dispute. In the guidelines issued vide Circular No. 15/10/2009 no prohibition has been imposed against deciding the application for compounding of offences which were earlier rejected on the technical ground being outside the purview, nor there is any embargo that if the app...