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Scheme not to apply in certain cases

Clause 212 - Bill - THE INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Bill - Clause 212 - 212. The provisions of this Scheme shall not apply, if- (a) the impugned order is in respect of search and se .....

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rohibited goods; or (d) impugned order is in respect of any offence punishable under the Indian Penal Code (45 of 1860), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) or the Pr .....

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