https://www.taxtmi.com/caselaws?id=151970 A transfer made after notice under section 6 or section 10 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 is statutorily ignored in forfeiture proceedings and becomes null and void if forfeiture follows. That specific rule overrides the general bona fide transferee protection under section 2(2)(e), which applies only where the transfer is not hit by the post-notice prohibition. A purchaser whose claimed title is directly affected by the forfeiture order may be treated as a person aggrieved for appeal purposes. The burden remains on the detenu to show lawful acquisition, and delay in the proceedings does not vitiate the forfeiture absent demonstrated prejudice. en-us Fri, 23 Jul 1999 00:00:00 +0530 Thu, 20 Jun 2013 15:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151970 A transfer made after notice under section 6 or section 10 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 is statutorily ignored in forfeiture proceedings and becomes null and void if forfeiture follows. That specific rule overrides the general bona fide transferee protection under section 2(2)(e), which applies only where the transfer is not hit by the post-notice prohibition. A purchaser whose claimed title is directly affected by the forfeiture order may be treated as a person aggrieved for appeal purposes. The burden remains on the detenu to show lawful acquisition, and delay in the proceedings does not vitiate the forfeiture absent demonstrated prejudice. Case-Laws FEMA Fri, 23 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151970