https://www.taxtmi.com/caselaws?id=96064 Under SAFEMA, property held by relatives or associates can be forfeited only if it is traceable to the detenu's illegally acquired assets; independent property is outside the Act's reach unless a nexus is proved. The Kerala HC found that the land originated from a family partition long before detention, the detenu had acquired co-sharers' interests before the detention order, and the Department failed to show that the original acquisition came from smuggling proceeds. The explanations for purchase consideration, agricultural income and loan funding were not disproved to the standard required for forfeiture, so the forfeiture orders were unsustainable. en-us Mon, 22 Jan 2001 00:00:00 +0530 Fri, 16 Dec 2011 18:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96064 Under SAFEMA, property held by relatives or associates can be forfeited only if it is traceable to the detenu's illegally acquired assets; independent property is outside the Act's reach unless a nexus is proved. The Kerala HC found that the land originated from a family partition long before detention, the detenu had acquired co-sharers' interests before the detention order, and the Department failed to show that the original acquisition came from smuggling proceeds. The explanations for purchase consideration, agricultural income and loan funding were not disproved to the standard required for forfeiture, so the forfeiture orders were unsustainable. Case-Laws Customs Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96064