Section 6 — Compounding of offences.

6.  Compounding of offences - (1) The Commissioner of  Excise or any excise
officer specially empowered by the Government in that behalf may accept from
any person who is reasonably suspected of having committed an offence under
this Act, a sum of money not exceeding five thousand rupees and subject to
such minima as may be prescribed by way of compensation for the offence
which may have been committed; and in all cases in which any article or thing
has been seized as liable to confiscation under this Act, he may release the
same on payment of the value thereof as estimated by such officer.

(2) On the payment by the person the sum of money or the value or both,
as the case may be, such person, if in custody shall be set at liberty, and all
the articles or things seized may be released and no proceedings shall be
instituted against such person in any criminal court. The acceptance of
compensation shall be deemed to amount to an acquittal and in no case any
further proceedings be taken against such person or article or thing with
reference to the same act.