²[192C. (1) For the purposes of this chapter, "dispute" means-(a) any case or proceeding-(i) of levy, assessment, collection or refund of duty and taxes or, for imposition of fine or penalty in relation to the determination of customs valuation under section 25 of any imported consignment; and (ii) pending before any customs authority or any appellate authority constituted under this Act, or the Supreme Court of Bangladesh; ³[***](b) any case or proceeding pending before customs or customs appellate authority or the Supreme Court of Bangladesh relating to fine or penalty imposed by customs authorities in respect to any matter of clean report of findings (CRF) or customs valuation, arising out of either the pre-shipment inspection system or otherwise⁴[; and]⁵[(c) penalty related pending disputes including those of customs classification under mandatory pre-shipment inspection system.](2) Notwithstanding anything contained in sub-section (1), the following disputes shall not be dealt with ADR, namely:-(a) fraud or criminal cases;(b) disputes involving seizure and confiscation of prohibited, restricted or smuggled goods;(c) disputes involving allegations of money laundering;(d) disputes involving customs classification of imported goods ⁶[, except disputes related to customs classification and penalty thereof, pending under mandatory pre-shipment inspection system]; and(e) disputes on alleged evasion of duties and taxes through the resort to misdeclaration of H.S. Code, name and quantity of goods, fraud of documents, violation of import and export policy or violations of customs bonded warehouse related licensing and/or bond related conditions.]