Settlement Commission: alternative dispute resolution permitting settlement of customs duty liability subject to disclosure and payment, with finality of orders. Settlement Commission offers an alternative to litigation by permitting applicants to seek settlement of customs duty liabilities through prescribed applications that require full and true disclosure and payment of admitted additional duty with interest; applications are subject to exclusions, non-withdrawal, fee payment, record examination, possible provisional attachment, and result in settlement orders not less than the admitted liability which are conclusive and may include immunity considerations.