Payment of the fine does not absolve the owner of the goods from the payment of duties and other charges prescribed in this Act.

Power of Commissioner to compound offences Power of Commissioner to compound offences.—

1. (1) Subject to such conditions, if any, as may be prescribed, the Commissioner may accept from any person alleged to have committed an offence under this Act or under any rules made thereunder other than an offence under section 34 [or an offence relating to intoxicating drugs or opium as defined in clause
   • (kkk) and
   • (oo) of section 2], either before or after the commencement of any proceedings against such persons in respect of such offence, by way of composition for such offence, a sum not exceeding [five thousand rupees].
2. (2) When compounding of an offence is accepted the power to confiscate the goods seized under this Act in respect of such offence shall be vested in the Commissioner.
3. (3) On payment in full or such sum as may be determined by the Commissioner under sub-section (1),—
   • (a) no proceedings shall be commenced against such person aforesaid; and
   • (b) if any proceedings have been already commenced against such person as aforesaid, such proceedings shall not be further proceeded with.