By letter dated 20 January 1996 the first respondent informed the appellants that they could compound the offence by paying the customs duty and other taxes amounting to Rs 298,741 on the baby walkers, a further amount of Rs 398 for the customs duty and taxes due on various other items which had not been declared on the bill of entry and an amount of Rs 486,216 as penalty.Mr. Mauthoor replied to t