Exclusion from dispute resolution: scheme inapplicable where orders arise from search, prosecution, narcotics, specified offences, or detention under smuggling law. The Indirect Tax Dispute Resolution Scheme, 2016 does not apply where the impugned order arises from search and seizure proceedings, where prosecution has already been instituted, where the order concerns narcotic or other prohibited goods, where the order relates to offences punishable under specified penal statutes, or where a detention order under anti-smuggling law has been passed.