192G. (1) If the application submitted for ADR, whether pending or new dispute relates to the same Customs House or Station, all formalities mentioned in this chapter including the negotiation and agreement or disagreement or resolution, as the case may be, of the dispute, is to be completed in aperiod of maximum thirty working days from the date of submission of the application.(2) For a pending dispute for which application is submitted to the Commissioner Appeal or Customs and মূল্য সংযোজন কর Appellate Tribunal or any Court, the duration for the above purposes mentioned in sub-section (1) shall be sixty working days from the date of submission of the application.