Court Sends Back Case Under Sabka Viswas Scheme; Section 129 Lacks Relief for Confiscation and Redemption Fines.

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....Validity of declarations filed under Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019 - Scheme was held to be not maintainable on the premise that the case involves the confiscation of goods and imposition of redemption fine and Section 129 of the Finance (No.2) Act, 2019 does not grant any relief from the confiscation or redemption fine - Matter restored back for fresh decision after giving opportunity for personal hearing.....