192E. For ADR of a dispute, referred to in section 192C, the concerned importer, or exporter ²[or Pre-shipment Inspection Agency], as the case may be, may apply to the following authorities:(a) for a dispute which was created and not already been adjudicated or settled before the commencement of the ADR process, the applicationis to be submitted in such form and manner as may be prescribed in the rules, to the concerned Commissioner of Customs or adjudicating officer or Appellate authorities, as the case may be;(b) for a dispute which arises after the commencement of the ADR process, the application is to be made before seeking or trying for settlement of the saiddispute under sections 179, 193 or 196 as the case may be, of this Act, to the concerned Commissioner of Customs or adjudicating officer, as the case maybe, in the manner prescribed in the rules, within ten working days from the date of issue of the concerned show cause notice or assessment order,or demand notice, as the case may be; and(c) for an application on a matter suitable for ADR which is pending before the Supreme Court of Bangladesh, the concerned petitioner, if he so desires, may apply to the concerned Commissioner of Customs for ADR, after obtaining permission from the said court, and upon granting of such permission by the court the matter shall remain stayed during the period of ADR process:Provided that, if the court disposes any such writ petition with directions to any of the above authorities to settle the matter through ADR, then the authority shall settle the case accordingly, if not otherwise barred by law.