Sabka Vishwas Scheme 2019 should cover duty demands and cases with redemption fines to ensure full dispute resolution.

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....Scope of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Govt’s legacy scheme should be broad enough to cover not only the aspect of demand of duty, but also to cover cases where goods are liable to be released upon payment of redemption fine in lieu of confiscation. Otherwise, the Scheme may itself provide only partial relief to the parties and also leave disputes unsettled thereby defeating the very object of the Scheme. - HC....