https://www.taxtmi.com/caselaws?id=151986 Section 19(1) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 was construed as granting a full thirty-day period after service of the forfeiture order for the affected person or any person in possession to surrender or deliver the property. The competent authority could not lawfully take possession before that period expired. The provision was treated as mandatory, preserving the statutory time to consider appeal and seek relief. Accordingly, restraint on implementation until expiry of thirty days from service of the section 19(1) order was upheld. en-us Fri, 23 Oct 1998 00:00:00 +0530 Sat, 27 Jul 2013 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151986 Section 19(1) of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 was construed as granting a full thirty-day period after service of the forfeiture order for the affected person or any person in possession to surrender or deliver the property. The competent authority could not lawfully take possession before that period expired. The provision was treated as mandatory, preserving the statutory time to consider appeal and seek relief. Accordingly, restraint on implementation until expiry of thirty days from service of the section 19(1) order was upheld. Case-Laws FEMA Fri, 23 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151986