Settlement Commission enables conciliation-based resolution of customs and excise disputes through full and true disclosure applications to settle liabilities. A Settlement Commission within the Department of Revenue offers a conciliation-focused forum for settlement of customs, central excise and applicable service tax disputes; assessees may apply by making full and true disclosure of undisclosed liabilities, their derivation, and particulars of goods or services, accepting additional duty or tax payable, to achieve expedited, balanced resolution and avoid prolonged adversarial litigation.