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    <description>The Indirect Tax Dispute Resolution Scheme allows settlement of specified indirect tax disputes pending before Commissioner (Appeals) by declaration in Form 1, acknowledgment by the designated authority (Form 2) which suspends appeal proceedings, deposit and reporting of required sums in Form 3, and issuance of a discharge order in Form 4; settled cases receive immunity from prosecution. The scheme excludes search and seizure matters, pre existing prosecutions, narcotics or prohibited goods cases, offences under certain penal statutes, and specified detention orders, and identifies the designated authority to receive and process declarations.</description>
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