Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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The case involves property forfeiture under SAFEMA, which was also part of TADA proceedings. The Appellant's challenge based on different statutes was rejected. The validity of the notice u/s 6 of SAFEMA does not require establishing a nexus with the detainee's income. The argument of violating natural justice principles due to quick decision-making was dismissed. The Appellant's acquisition of Flat No. 604 was deemed legitimate, nullifying the forfeiture. The Appellant, as a tenant, should not be affected by property forfeiture. Lack of evidence led to rejection of challenges regarding other properties and income sources. The Appellant's claims of property acquisition lacked substantiation, leading to the dismissal of challenges against forfeiture.
The case involves property forfeiture under SAFEMA, which was also part of TADA proceedings. The Appellant's challenge based on different statutes was rejected. The validity of the notice u/s 6 of SAFEMA does not require establishing a nexus with the detainee's income. The argument of violating natural justice principles due to quick decision-making was dismissed. The Appellant's acquisition of Flat No. 604 was deemed legitimate, nullifying the forfeiture. The Appellant, as a tenant, should not be affected by property forfeiture. Lack of evidence led to rejection of challenges regarding other properties and income sources. The Appellant's claims of property acquisition lacked substantiation, leading to the dismissal of challenges against forfeiture.
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