SVLDR Scheme Benefit Covers Redemption Fine After Duty Payment Acceptance

Juice Electricals Pvt. Ltd. Vs Union of India (Bombay High Court) Bombay High Court held that once application under Sabka Vishwas (Legacy Dispute Resolution) Scheme [SVLDR Scheme] for payment of duty was accepted, benefit of the scheme gets extended to the redemption fine also. Accordingly, petition allowed. Facts- The petitioner is engaged in the business of manufacture of electrical switches, regulators, sockets, plugs, holders, indicators, plates, surfaces boxes etc. On 27 March 2017, a show cause notice was issued by the respondents inter alia seeking to confiscate the goods and impose pe...