https://www.taxtmi.com/caselaws?id=795389 Redemption fine imposed in lieu of confiscation is covered by the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 because the statutory exclusions do not include confiscation or liability to redemption fine. The notes state that redemption fine is inseparable from the recoverable duty demand and that excluding it would conflict with the Scheme's objective of resolving legacy indirect-tax disputes. A declaration cannot therefore be rejected solely because it includes redemption fine, and an assessee remains eligible to seek settlement under the Scheme. en-us Sat, 18 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795389 Redemption fine imposed in lieu of confiscation is covered by the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 because the statutory exclusions do not include confiscation or liability to redemption fine. The notes state that redemption fine is inseparable from the recoverable duty demand and that excluding it would conflict with the Scheme's objective of resolving legacy indirect-tax disputes. A declaration cannot therefore be rejected solely because it includes redemption fine, and an assessee remains eligible to seek settlement under the Scheme. Case-Laws GST Sat, 18 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795389