|Customs (Compounding of Offences) Rules, 2005|
[Notification No. 114/2005-Cus. (N.T.), dated 30-12-2005 as amended.]
In exercise of the powers conferred by clause (h) of sub-section (2) of section 156, read with sub-section (3) of section 137, of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely :-
1. Short title and commencement. – (1) These rules may be called the Customs (Compounding of Offences) Rules, 2005.
(2) They shall come into force on the date of their publication in the Official Gazette.
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