209. (1) The Director may compound any offence committed by any person, or with respect to any act reasonably suspected to be committed in contravention of the provisions of this Act, by accepting, from such person, payment of and amount of money, not less than the value of the goods plus the customs duties and the fine which may be inflicted.
(2) There shall be discharged the person with whom compoundment has been made (where arrested) after payment thereby of the amount mentioned in sub-section (1), and no other proceedings shall be taken against him for the same offence or act.
210. The Minister of Justice may, in any customs prosecution, application for review, or appeal against any final judgement passed in a customs prosecution, at any stage of such proceedings, compound, or stay off the same, as he may deem fit, where he is convinced that any penalty, fine or forfeiture has been inflicted, for an offence which has been committed without intent to defraud, or it is not appropriate to continue in such proceedings.
211. Subject to the provisions of this Part, the provisions of the Criminal procedure Act, 1991, shall be applied, with respect to customs prosecutions and the appeal against any decision, or judgement passed thereon, or any application for review of such decisions, or judgements.
212. Customs prosecutions may be launched at any time, within the five years subsequent to the date at which the offence has been committed.