CBIC notifies Customs (Compounding of Offences) Amendment Rules
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- By Chetan Kulasri
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- Last Updated on 25 August, 2022

Notification No. 69/2022-Customs (N.T.) dated August 22nd, 2022
The CBIC has notified Customs (Compounding of Offences) Amendment Rules, 2022 to amend the Customs (Compounding of Offences) Rules, 2005 and fix the compounding amount for offences covered under Section 135AA relating to protection of data.
The compounding amount shall be 1 lakh rupees for the first offence which shall be increased by 100% of this amount for each subsequent offence. It has also been provided that if the offence is punishable only under Section 135AA, the immunity from prosecution shall be granted.
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