For the purpose of compounding of offences under the various provisions of the Act the compounding amount shall be as provided herein below :
Provided that if a person has, in respect of same goods, committed offences falling under more than one category specified below and where amount of duty evasion, or ,amount of drawback exemption from duty, provided under the Act in connection with export goods; or amount of market value of the goods is same for all offences, the compounding amount, in such cases, shall be the amount determined for the offence for which a higher compounding amount has been prescribed.