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<h1>Scheme exclusions bar settlement for matters involving search and seizure, prosecution, narcotics, corruption, or smuggling.</h1> The Indirect Tax Dispute Resolution Scheme, 2016 allows settlement of disputes pending before the Commissioner (Appeal) as of 1 March 2016 by making declarations through 31 December 2016 and paying outstanding tax with interest plus twenty-five percent of the penalty; however, the Scheme is inapplicable to matters arising from search and seizure, prosecutions instituted before 1 June 2016, orders concerning narcotics or other prohibited goods, offences under penal or corruption statutes, and detention orders under smuggling control laws.