JUDGMENT

Dr. Arijit Pasayat, J.—Though we are not granting leave, in view of re-iteration of plea taken in this special leave petition in several cases, the petition is being disposed of by a detailed order.

2. Challenge is to the order passed by a Division Bench of the Delhi High Court dismissing the writ petition filed by the petitioner. Challenge in the writ petition was to the order dated 28th July, 2006 passed by the Chief Commissioner of Customs, Gujarat Zone, Ahmedabad.

3. Background facts in a nutshell are as follows:

Petitioner had applied for compounding of an offence committed by him under Section 135 (1)(a) of the Customs Act, 1962 (in short the ‘Act’). After considering the application filed by the petitioner, the Compounding Authority allowed the application and imposed compounding amount of Rs. 10,00,000/-. In the writ petition stand taken by the petitioner was that the compounding amount as fixed is beyond the permissible limit. This plea was rejected by the High Court.

4. In support of the petition, it has been stated that the extent of compounding amount as fixed by the Compounding Authority was beyond the permissible limit. It is submitted that market value of