Para 6 - Verification by designated committee and issue of estimate, etc. - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

6. Verification by designated committee and issue of estimate, etc. - (1) The declaration made under section 125, except when it relates to a case of voluntary disclosure of an amount of duty, shall be verified by the designated committee based on the particulars furnished by the declarant as well as the records available with the Department. (2) The statement under sub-sections (1) and (4) of section 127, as the case may be, shall be issued by the designated committee electronically, 1 [ on or before the 31 st day of May, 2020 ] under sub-rule (1) of rule 3, in Form SVLDRS-3 setting forth therein the particulars of the amount payable: Provided that no such statement shall be issued in a case where the amount payable, as determined by the designated committee is nil and there is no appeal pending in a High Court or the Supreme Court. (3) Where the amount estimated to be payable by the declarant exceeds the amount declared by the declarant, then, the designated committee shall issue electronically, 2 [ on or before the 1st day of May, 2020 ] , in Form SVLDRS-2, an estimate of the amount payable by the declarant along with a notice of opportunity for personal hearing. (4) If the declarant wants to indicate agreement or disagreement with the estimate referred to in sub-rule (3) or wants to make written submissions or waive personal hearing or seek an adjournment, he shall file electronically Form SVLDRS-2A indicating the same: Provided that if no such agreement or disagreement is indicated till the date of personal hearing and the declarant does not appear before the designated committee for personal hearing, the committee shall decide the matter based on available records. (5) On receipt of a request for an adjournment under sub-rule (4), the designated committee may grant the same electronically in Form SVLDRS-2B: Provided if the declarant does not appear before the designated committee for personal hearing after adjournment, the committee shall decide the matter based on available records. (6) Within thirty days of the date of issue of Form SVLDRS-3, the designated committee may modify its order only to correct an arithmetical error or clerical error, which is apparent on the face of record, on such error being pointed out by the declarant or suo motu by issuing electronically a revised Form SVLDRS-3. ************* NOTES:- 1. Substituted vide Notification No. 01/2020-Central Excise (N.T.) dated 14-05-2020 before it was read as within a period of sixty days from the date of receipt of the declaration 2. Substituted vide Notification No. 01/2020-Central Excise (N.T.) dated 14-05-2020 before it was read as within thirty days of the date of receipt of the declaration under sub-rule (1) of rule 3