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Case Law Details

Case Name : M C Punjwani Vs Commissioner of Custom (CESTAT Mumbai)
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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

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