The legacy scheme should be broad enough to cover seizure cases
Table of Contents
Case covered:
SATISH KUMAR JAIN
VERSUS
UNION OF INDIA & ORS.
Facts of the case:
The issue that arises for consideration is whether the proposed confiscation is covered by the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Observations of the court:
Prima facie, it appears to us that the respondent’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.
Learned counsel for the petitioner has placed reliance on an order passed by the Gujarat High Court dated 24.12.2019 in Messrs Synpol Products Pvt. Ltd. v. UOI, Special Civil Application No. 21744/2019. A copy of the same has been served on the learned counsel for the respondent.
We, therefore, direct the respondents to examine the aforesaid aspect and place their response on record within four weeks. Rejoinder be filed before the next date. List on 10.09.2020.
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