Breif Issue :

Issues Involved:

Whether the Sabka Vishwas Legacy Dispute Resolution (SVLDR) Scheme 2019, would also be applicable to cases involving confiscation and redemption fine??

Fact of the Case:

Petitioners had submitted that under the Scheme declarant is not liable to pay further duty, interest or penalty but scheme is silent about fine. Petitioners had also submitted that the flyers issued by CBIC allows for total waiver of interest, penalty and fine and immunity from prosecution. Application of the petitioners rejected stating that the same involve confiscation and redemption fine.