Customs (Compounding of Offences) Rules, 2005

2. Definitions. – In these rules, unless the context otherwise requires, –

(a) “Act” means the Customs Act, 1962 (52 of 1962);

(b) “applicant” means any importer, exporter or any other person, but shall not include officers of Customs as appointed by Board or 1[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] under section 4;

(c) “compounding authority” means the 1[Principal Chief Commissioner of Customs or Chief Commissioner of Customs, as the case may be], having jurisdiction over the place where the offence under the Customs Act, 1962, has been or alleged to have been committed;

(d) “form” means the form appended to these rules;

(e) “reporting authority” means the 1[Principal Commissioner of Customs or Commissioner of Customs, as the case may be], having jurisdiction over the place where the offence under the Act has been or alleged to have been committed or any other officer as may be authorized in this regard by the 2[Principal Chief Commissioner of Customs or Chief Commissioner of Customs, as the case may be] having jurisdiction over the place where such offence has been or alleged to have been committed;

(f) “section” means a section of the Act; and

(g) words and expressions used in these rules and not defined but defined in the Act shall have the respective meanings assigned to them in the Act.

Notes:-

1.  Substituted vide Not. 56/2014, Dated 6/08/2014