Scheme exclusions bar settlement for matters involving search and seizure, prosecution, narcotics, corruption, or smuggling. 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.