Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinv...
An order issued and adjudications made against a deceased person are void (non est) and liable to be set aside; where legal heirs step forward to represent the deceased's estate and undertake to file replies to show cause notices, the proper remedy is remand for fresh consideration with an opportunity for personal hearing after issuance of fresh notice. The impugned orders were therefore set aside and the matters remanded for reconsideration in light of representation by the legal heirs.
An order issued and adjudications made against a deceased person are void (non est) and liable to be set aside; where legal heirs step forward to represent the deceased's estate and undertake to file replies to show cause notices, the proper remedy is remand for fresh consideration with an opportunity for personal hearing after issuance of fresh notice. The impugned orders were therefore set aside and the matters remanded for reconsideration in light of representation by the legal heirs.
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