192H. (1) A dispute may be resolved by an ²[agreement, including commitment to pay the duty and taxes or refund the same, as the case may be, in the agreed time limit,] and may be concluded either wholly or in part where both the parties to the dispute accept the points for determination of the facts or laws applicable to the facts in the dispute, and agree on a settlement.(2) Where an agreement is concluded, either wholly or in part, between the applicant importer or exporter ³[or Pre-shipment Inspection Agency] and the Commissioner of Customs's representative, the facilitator shall record, in writing, the details of the agreement in the manner as may be prescribed by rules and shall communicate the same to the applicant, the concerned commissioner and the Board, within seven working days of the conclusion of the thirty or sixty days period, as the case may be.(3) The recording of every such agreement shall provide for the terms of the agreement including any duty and tax payable or subject to refund, and such other matters as the facilitator may think fit to make the agreement effective. (4) The agreement shall be signed by the applicant-importer or exporter, Commissioners’ representative and the facilitator. (5) The agreement shall be void if it is subsequently found that it has been concluded by fraud or misrepresentation of facts.(6) Where no agreement, whether wholly or in part, is reached, the facilitator shall communicate about such unsuccessful dispute resolution in writing to the applicant, the concerned commissioner and the Board within such period and in such manner as may be prescribed by rules. (7) Upon an agreement being reached and communicated as provided herein, the usual process of recovery of dues, if any, payable to the Government or refund of money to the importer or exporter ⁴[or Pre-shipment Inspection Agency] or any other necessary action shall proceed in accordance with the applicable provisions of the applicable laws.