Section 5

[(3) Any offence under this Chapter may, either before or after the institution of prosecution, be compounded by the 6 [Principal Chief Commissioner of Customs or Chief Commissioner of Customs] on payment, by the person accused of the offence to the Central Government, of 7 [such compounding amount and in such manner of compounding] as may be specified by rules.]

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5 [(3) Any offence under this Chapter may, either before or after the institution of prosecution, be compounded by the 6 [Principal Chief Commissioner of Customs or Chief Commissioner of Customs] on payment, by the person accused of the offence to the Central Government, of 7 [such compounding amount and in such manner of compounding] as may be specified by rules.]