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    <description>The court concluded that the communications cited by the petitioner did not constitute quantification of duty before the cut-off date of June 30, 2019. Therefore, the petitioner was not entitled to the benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitions were dismissed with no order as to costs.</description>
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      <description>The court concluded that the communications cited by the petitioner did not constitute quantification of duty before the cut-off date of June 30, 2019. Therefore, the petitioner was not entitled to the benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitions were dismissed with no order as to costs.</description>
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