Scheme not to apply in certain cases

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..... his Scheme shall not apply, if- (a) the impugned order is in respect of search and seizure proceeding; or (b) prosecution for any offence punishable under the Act has been instituted before the 1s .....

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..... rvation of Foreign Exchange and Prevention of Smuggling Act, 1974 (52 of 1974). - Clauses 209 to 215 of the Bill seeks to insert new Chapter XI to provide for the Indirect Tax Dispute Resolution Sc .....

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