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Scheme not to apply in certain cases.

Section 215 - THE INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Finance Act - Section 215 - 215. The provisions of this Scheme shall not apply, if- (a) the impugned order is in respect of search and .....

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prohibited 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 Pre .....

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