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    <title>Scheme not to apply in certain cases.</title>
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    <description>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.</description>
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      <description>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.</description>
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