SC Ruling on CESTAT Jurisdiction for compounding of offence under Customs Act, 1962

Principal Commissioner of Custom Vs Khan Sadaf (Supreme Court of India)

In the case of Principal Commissioner of Custom Vs Khan Sadaf, the Supreme Court of India dealt with the issue of whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had the jurisdiction to entertain an application for compounding of an offence under Section 137 of the Customs Act, 1962.

jurisdiction of CESTAT to entertain application for compounding of offence under Section 137 of Customs Act, 1962: SC kept the issue open

The petitioner, repre

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