Section 32B: Compounding of offence
The Customs Act, 1969 · Federal Acts · V · in_force
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83[32B. Compounding of offence.- Notwithstanding anything contained in section 32 and 32A or any other provision of this Act, where any person has committed a duty or tax fraud, the Collector 128[or Director] may, with the prior approval of the Board, either before or after the institution of any proceedings for recovery of duty or tax, compound the offence if such person pays the amount of duty or tax due along with penalty as is determined under the provisions of this Act.]
Effective date: 1969-03-03
Related sections
Section 32A: Fiscal fraudSection 32C: Mis-declaration of Value for illegal transfer of funds into or out of PakistanSection 31A: Effective rate of dutySection 33: Refund to be claimed within 84[one year]Section 31: Date for determination of rate of 66A[duty on goods exported]Section 34: Power to give credit for, and keep account-current of duties and charges
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