(1) Minor offences shall be compoundable under this Act.
(2) Any person who is reasonably suspected of having committed a minor offence under this Act, may apply to the Collector for compounding of the offence, before he is convicted.
(3) On receipt of such application, the Collector, having regard to the circumstances of the case, may in his discretion order for compounding of the offence on payment of a 1914: Pb. Act 1] EXCISE 352 sum of money by way of compounding fee or compensation for the offence on such terms and conditions, as he deems fit.
(4) On payment by the person of such sum of money, such person, if in custody, shall be set at liberty and no proceeding shall be instituted or continued against such person in any criminal court:
Provided that the sum of money fixed as compounding fee or compensation by the Collector under this section shall not be less than five times and not be more than ten times the duty, involved or value of intoxicant, apparatus, vehicle and other material, whichever is higher:
Provided further that where intoxicant, apparatus or other material is seized, the same shall not be released but shall be disposed of in such manner, as may be prescribed.
72F. Where intoxicant, apparatus, vehicle or other material is seized, involved in any major offence under this Act, the same shall not be released but shall be disposed of in such manner, as may be prescribed.]