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<h1>Indirect Tax Dispute Resolution Scheme 2016: Excludes Cases Involving Narcotics, Prohibited Goods, and Pre-June 2016 Prosecutions.</h1> The Indirect Tax Dispute Resolution Scheme, 2016, outlined in the Finance Bill, 2016, excludes certain cases from its provisions. These exclusions include orders related to search and seizure proceedings, prosecutions initiated before June 1, 2016, cases involving narcotic drugs or prohibited goods, offenses under specific Indian laws such as the Indian Penal Code, Narcotic Drugs and Psychotropic Substances Act, and Prevention of Corruption Act, as well as detention orders under the Conservation of Foreign Exchange and Prevention of Smuggling Act. The scheme aims to settle disputes pending before the Commissioner (Appeal) as of March 1, 2016, with declarations accepted until December 31, 2016.