Settlement Commission applications: new admissibility conditions require full disclosure, prescribed returns, notice receipt, and payment with interest. Amendment substitutes subsection (1) of section 32E to permit pre-adjudication applications to the Settlement Commission only with full disclosure of undisclosed duty liability and prescribed particulars, excluding goods lacking proper daily stock records; applications must satisfy prescribed preconditions including filing of returns, receipt of show cause or recovery notice, acceptance and payment of additional duty with interest under section 11AB; applications pending before appellate forums or seeking tariff classification interpretation are barred.