Sabka Vishwas scheme coverage for confiscation disputes examined where redemption fine may substitute release of goods.

Whether proposed confiscation falls within the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was examined in the context of goods releasable on payment of redemption fine in lieu of confiscation. A narrow construction confined to duty demand alone was noted as risking partial relief and leaving related disputes unresolved, which would weaken the scheme's remedial object. The respondents were directed to examine the issue and place their response on record, and no final adjudication on the merits was made.

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Issues: Whether the proposed confiscation is covered by the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

Analysis: The only substantive question addressed was whether the scheme should extend beyond duty demand to cases where goods may be released on payment of redemption fine in lieu of confiscation. A narrow reading was observed to risk giving only partial relief and leaving disputes unresolved, which would undermine the object of the scheme. The respondents were therefore directed to examine the issue and place their response on record.

Conclusion: The matter was not finally adjudicated on merits and was left for the respondents' examination.

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