https://www.taxtmi.com/caselaws?id=151980 Detention under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 brought the matter within the forfeiture regime, so the statutory challenge on applicability failed. The exemption in the Code of Civil Procedure, 1908 could not be used to resist forfeiture because it applies to execution of civil decrees, whereas proceedings before the competent forfeiture authority are not civil court execution proceedings and the forfeiture statute operates notwithstanding inconsistent law. On the evidence, the agricultural land with building was supported by explained sources of funds and was not proved to be illegally acquired property, so forfeiture could not be sustained for that asset. en-us Wed, 03 Feb 1999 00:00:00 +0530 Thu, 20 Jun 2013 16:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151980 Detention under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 brought the matter within the forfeiture regime, so the statutory challenge on applicability failed. The exemption in the Code of Civil Procedure, 1908 could not be used to resist forfeiture because it applies to execution of civil decrees, whereas proceedings before the competent forfeiture authority are not civil court execution proceedings and the forfeiture statute operates notwithstanding inconsistent law. On the evidence, the agricultural land with building was supported by explained sources of funds and was not proved to be illegally acquired property, so forfeiture could not be sustained for that asset. Case-Laws FEMA Wed, 03 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151980