The compounding authority, if he is satisfied that any person who has made the application for compounding of offence under these rules has made full and true disclosure of facts

relating to the case, grant to such person, subject to such conditions as he may think fit to impose, immunity from prosecution for any offence under the Customs Act, 1962 with respect to the case covered by the compounding of offence.

Provided that if the offence is punishable only under Section 135AA, the immunity from prosecution shall be granted.