RAJESH KUMAR SHARMA Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Petitioner is aggrieved by an order dated 28th July, 2006 passed by the Chief Commissioner of Customs, Gujarat Zone, Ahmedabad in Order No. 01/CO/2006.

(2.) THE Petitioner had applied for compounding of an offence committed by him under Section 135(1)(a) of the Customs Act, 1962. After considering the application filed by the Petitioner, the W.P.(C) 14639/2006 Page 1 of 4 Compounding Authority allowed the application and imposed a compounding amount of Rs. 10 lakhs.

(3.) RULE 5 of the Customs (Compounding of Offences) Rules, 2005, in so far as it is relevant, reads as follows - Fixation of the Compounding Amount. - For the purpose of compounding of offences under the various provisions of the Act, the compounding amount shall be as provided hereinbelow: (1) - (3) xxx xxx xxx (4) Offence specified under up to twenty percent of Section 135(1 )(a) of the market value of the goods Act. or Rupees ten lakhs whichever is higher. (5) - (7) xxx xxx xxx, On this basis, the compounding amount has been fixed at Rs. 10 lakhs