Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of pro...
Section 130 requires that no confiscation of goods or conveyance be ordered without giving the affected person a personal hearing. Mere consideration of a written reply is not enough to satisfy the statutory mandate or the principle of audi alteram partem. As the impugned confiscation order showed no indication that any hearing had been granted, it was held to be vitiated for non-compliance with the mandatory procedure. The High Court quashed the order and remitted the matter for fresh adjudication after affording the petitioner an opportunity of hearing.
Section 130 requires that no confiscation of goods or conveyance be ordered without giving the affected person a personal hearing. Mere consideration of a written reply is not enough to satisfy the statutory mandate or the principle of audi alteram partem. As the impugned confiscation order showed no indication that any hearing had been granted, it was held to be vitiated for non-compliance with the mandatory procedure. The High Court quashed the order and remitted the matter for fresh adjudication after affording the petitioner an opportunity of hearing.
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