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Case Law Details

Case Name : Surinder Singh And Ors Vs Chief Commissioner of Customs (High Court Delhi)
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Surinder Singh And Ors Vs Chief Commissioner of Customs (High Court Delhi)

Delhi High Court upheld the compounding fees imposed by the Chief Commissioner of Customs on three petitioners under Section 137(3) of the Customs Act, 1962. The petitioners were apprehended for illegally transporting foreign currency and challenged the imposed fees of ₹2,30,000, ₹5,60,000, and ₹2,00,000, set at approximately 7.7%, 4%, and 4% of the seized currency values respectively. These fees were determined in line with Rule 5(5) of the Customs (Compounding of Offences) Rules, 2005. The petitioner

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